Soguel N.

The Swiss Way of Presenting the Governments’ Financial Statements

Uploaded by Naomi Luta February 03, 2021 788

Author(s)

Paper language

Keywords

Harmonized accounting model; Statement of financial performance; Statement of capital expenditure; Statement of financial position; Cash flow statement

Category

International Accounting / Accounting Harmonization
Other

How to get the paper

From the author (email)

nils.soguel@unil.ch

From other source (e.g. Preprint url)

https://link.springer.com/chapter/10.1007/978-3-319-92381-9_15

On the road towards IPSAS with a maturity model: A Swiss case study Hot

Uploaded by Naomi Luta February 03, 2021 1163

Author(s)

Paper language

English

Keywords

Maturity model; Multicriteria decision analysis; Accounting standards; IPSAS; Convergence; Financial faithfulness; Swiss cantons

Category

Financial accounting
International Accounting / Accounting Harmonization

How to get the paper

From other source (e.g. Preprint url)

https://serval.unil.ch/fr/notice/serval:BIB_4BE771E5F9CA

Allocating Government Budgets according to Citizen preferences: A Cross-national Survey

Uploaded by Sandra Cohen September 15, 2020 996

Author(s)

Paper language

English

Keywords

COFOG; Functions of government; Budget Allocation; Public administration; Survey method

Category

Comparative Research
Other

Resistance threshold to jurisdictions’ amalgamation: a survey of mp’s attitude toward budget control and social identification Hot

Uploaded by Nils Soguel November 20, 2018 1754

Author(s)

Paper language

English

Keywords

Amalgamation; Social identity; Horizontal cooperation; Fiscal autonomy; Budget control

Category

Other

How to get the paper

From the author (email)

nils.soguel@unil.ch

From other source (e.g. Preprint url)

https://serval.unil.ch/