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Heterogeneity when accounting standards are non-binding: Internal service charges in the Swiss cantons

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  • Nils Soguel
  • Nicola Mauri
  • Henrique Soares Pimenta

Abstract

This article evaluates the extent to which decision-makers in the public sector implement non-binding accounting standards. Using the example of internal service charges at the state level in Switzerland, the authors show that the implementation of non-binding standards may fail to achieve real transparency because of the ensuing heterogeneous implementation of accounting policies. Research results suggest that the implementation of the recommended ISC policies differed in terms of their intensity, differentiation, and precision. Standard-setters should anticipate an heterogeneous effective take-up of the recommended accounting standards they issue for the public sector, especially when jurisdictions differ in terms of political preferences.

Suggested Citation

  • Nils Soguel & Nicola Mauri & Henrique Soares Pimenta, 2024. "Heterogeneity when accounting standards are non-binding: Internal service charges in the Swiss cantons," Public Money & Management, Taylor & Francis Journals, vol. 44(1), pages 62-70, January.
    • Handle: RePEc:taf:pubmmg:v:44:y:2024:i:1:p:62-70
    DOI: 10.1080/09540962.2022.2083852
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