4 research outputs found
On the road towards IPSAS with a maturity model: a Swiss case study
The International Public Sector Accounting Standards (IPSAS) have driven the modernisation of public systems of financial information. The extent and pace of their implementation remain uneven. The goal of this study was to measure whether and how much governmental accounting standards converge towards IPSASs’ true and fair approach. The empirical context of the 26 Swiss cantons was used to apply a simplified maturity model. Under two successive reforms (maturity stages), each canton’s accounting standards were assessed and scored. The derived maturity levels indicate how close—or far—each canton has stood from a state of full IPSAS compliance (full maturity), at each stage of the process. As Swiss cantons have a certain degree of autonomy in setting their own accounting standards, the evolving paths they followed when implementing IPSASs were heterogeneous. The maturity level attained by each canton within each stage thus varies. However, the results show that the two successive reforms had an overall favourable impact on Swiss cantonal accounting standards compliance with IPSAS, and fairly improved the faithfulness of reported financial information. This research contributes to the international literature on public accounting standards and provides new insights for the assessment of convergence with IPSAS
Fragmented governance and spatial equity in metropolitan areas: the role of intergovernmental cooperation and revenue-sharing
This article focuses on policies seeking to address social inequalities in metropolitan areas, where the allocation of resources to places with needs often clashes with the politics of redistribution in fragmented local government systems. Scholarship on metropolitan governance has yet to overcome the opposition between proponents of consolidation and defenders of polycentrism. The crucial open question is whether and how intergovernmental cooperation and revenue-sharing can redress spatial equity in institutionally fragmented metropolitan areas. This article addresses this question by exploring the determinants of social expenditures in the 630 municipalities of seven major metropolitan areas in Switzerland, where revenue-sharing systems are common. The analysis shows that intergovernmental grants make a significant but limited contribution to reducing the mismatch between needs and resources in fragmented and decentralized metropolitan areas, depending on the redistributive efforts made by higher state levels