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The new accounting model of the Swiss confederation

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Abstract

Switzerland’s public accounting system has been completely overhauled. The New Accounting Model for the Confederation was used for the first time to prepare the 2007 budget and the 2008-10 financial plan. This article examines the fundamental new directions of financial management in Switzerland.

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  • Oecd, 2008. "The new accounting model of the Swiss confederation," OECD Journal on Budgeting, OECD Publishing, vol. 8(1), pages 1-31.
    • Handle: RePEc:oec:govkaa:5kzlkwnr46q6
    DOI: 10.1787/budget-v8-art5-en
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    Cited by:

    1. Mel Timpson & Leopold Bayerlein, 2021. "Accreditation without Impact: The Case of Accreditation by Professional Accounting Bodies in Australia," Australian Accounting Review, CPA Australia, vol. 31(1), pages 22-34, March.

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