Prof. Dr. Sandro Fuchs

Work at ZHAW

Focus

• Public Financial Management
• Financial Resilience in the Public Sector
• Data Storytelling in the Public Sector
• Medium-Term Financial Planning in the Public Sector
• Digital Public Financial Management

Teaching

MSc in Public Management ZHAW, Financial Management for Public and Non-Profit Organizations

Experience

• Deputy Head
  Institute of Public Management, ZHAW
  07 / 2018 - today
• Head
  Center for Public Financial Management, ZHAW
  06 / 2016 - today
• Senior PFM Expert Consultant
  The World Bank, Washington, USA
  05 / 2016 - today
• Senior PFM Expert Consultant
  International Monetary Fund (IMF), Washington, USA
  05 / 2016 - today
• Public Management Expert (Secondment)
  Asian Development Bank, Manila, Philipines
  07 / 2019 - 08 / 2019
• Research Associate
  Institute for Public Management, ZHAW
  09 / 2011 - 06 / 2016
• Public Financial Management Expert (Secondment)
  New Zealand Accounting Standards Board
  07 / 2015 - 09 / 2015
• Research Assistant
  Institute of Public Management, ZHAW
  08 / 2009 - 07 / 2011
• Controller
  Department of Social Affairs, City of Frauenfeld
  07 / 2003 - 09 / 2009
• Trainee
  Advico Y&R, Zürich
  01 / 2009 - 07 / 2009

Education and Continuing education

Education

• PhD / Public Finance and Accounting
  University of Zaragoza, Spain
  09 / 2015 - 09 / 2017
• Visiting Scholar / Public Finance
  London School of Economics
  07 / 2014 - 08 / 2014
• Master of Science (MSc) / Public and Non-Profit Management
  Zurich University of Applied Sciences (ZHAW) and Lucerne University of Applied Sciences (HSLU)
  09 / 2009 - 06 / 2011
• Bachelor of Science (BSc) / Business Administration
  Zurich University of Applied Sciences (ZHAW)
  09 / 2006 - 06 / 2009
• Visiting Scholar (BSc General Management) / Game Theory, Linear Programming, Public Finance
  University of Cape Town, South Africa
  09 / 2008 - 12 / 2008

Continuing Education

• Certificate in Academic teaching and learning
  PH Zurich
  02 / 2024
• Certificate in Strategic Change Management
  HSG, St. Gallen
  2023
• Certificate of Advanced Studies (CAS) in Team Psychology
  ZHAW IAP, Institut of Applied Psychology
  09 / 2022
• WBK Communication in Conflicts
  Institute of Applied Psychology (IAP)
  2022
• Certificate of Advanced Studies (CAS) in Sports Psychology
  Institute of Applied Psychology (IAP)
  2021
• Certificate in Negotiation
  Institute of Applied Psychology (IAP)
  2020
• Certified PEFA Assessor
  PEFA Secretariat, Washington, USA
  2016

Network

Membership of networks

• Next Gen Swiss Public Finance Netzwerk, Co-Founder
• Standortentwicklung.ch, Co-Founder
• Institute of Internal Auditors (IIAS), Member of the Scientific Advisory Committee
• United Nations Development Programme, Member of the Expert Pool

Awards

Best Master-Thesis
Zurich University of Applied Sciences
07 / 2011

Social media

Linkedin

Projects

• Fiscal Strategy City of Burgdorf / Project leader / completed
• Sustainability management in Swiss municipalities and cities / Project leader / completed
• Evaluation of the Financial Strategy of a Municipality in the Canton of Lucerne / Project leader / completed
• Fiscal data pipeline for local government research in Indonesia / Project leader / completed
• Digital and interactive annual reporting for Swiss cities and municipalities / Deputy project leader / completed
• Evaluation des Indikatorensystems des Kantons St. Gallen / Project leader / completed
• Scoping workshops with the Internal Audit unit of the Ministry of Finance of the Arab Republic of Egypt / Team member / completed
• Government Program 2022-2026 City Schlieren / Project leader / completed
• Financial analysis of teaching material expenditures of municipalities and cities in the Canton of Zurich / Project leader / completed
• PULSE - Public Sector Accounting Assessment / Co-project leader / completed
• Fiscal Stress and Resilience Assessment Framework for Swiss Municipalities / Project leader / completed
• Stocktaking of Public Sector Accounting and Reporting Environment in PULSAR Countries / Deputy project leader / completed
• Annual Capacity and Performance Assessment of Kenian County Governments / Deputy project leader / completed
• PSAS Gap Analyse Republik Serbien / Project leader / completed
• The Future of Swiss Hydropower: Distributional Effects of Water Fee Reform Options / Team member / completed
• IPSAS implementation Kyrgyz Republic / Project leader / completed
• Scoping Mission Public Sector Accounting Reform Albania / Project leader / completed
• Discount rate for post-employment benefits according to IPSAS 25 / Team member / completed
• Study on the accrual of the withholding tax in the State of Zurich / Team member / completed
• Accounting and Financial Reporting for Intergovernmental Organizations / Project leader / completed
• PFM Reforms in Sub-Sahara Africa / Project leader / completed
• Consolidated Financial Statements in OECD member countries / Project leader / completed
• Partnership Public Financial Management / Team member / completed
• Report on the Enhancement of Public Sector Financial Management (REPF) of the Republic of Kazakhstan / Team member / completed

Publications

Articles in scientific journal, peer-reviewed

• Fuchs, S. et al. (2026) 'Managing WASH infrastructure across local governments : a comparative case study of Indonesian, South African and Swiss municipalities', Journal of Public Budgeting, Accounting & Financial Management. doi: 10.1108/jpbafm-06-2025-0158.
• Schuler, C., Brusca, I. and Fuchs, S. (2025) 'Exploring citizen-centered digital reporting in Swiss municipalities', Lex localis - Journal of Local Self-Government, 23(2), pp. 85–111. doi: 10.52152/23.2.85-111(2025).
• Schuler, C., Grossi, G. and Fuchs, S. (2023) 'New development: the role of education in public sector accounting reforms in emerging economies : a socio-material perspective', Public Money & Management, 43(7), pp. 762–768. doi: 10.1080/09540962.2023.2255387.
• Fuchs, S. et al. (2020) 'Öffentliche Planungs- und Steuerungssysteme für das 21. Jahrhundert', Swiss Yearbook of Administrative Sciences, 11(1), pp. 171–183. doi: 10.5334/ssas.146.
• Bergmann, A., Fuchs, S. and Schuler, C. (2019) 'A theoretical basis for public sector accrual accounting research : current state and perspectives', Public Money & Management, 39(8), pp. 560–570. doi: 10.1080/09540962.2019.1654319.
• Fuchs, S., Bergmann, A. and Brusca, I. (2017) 'Using financial reporting for decision making as a measure towards resilient government finances : the case of Switzerland', Lex localis - Journal of Local Self-Government, 15(1), pp. 133–153. doi: 10.4335/15.1.133-153(2017).
• Bergmann, A. et al. (2016) 'Consolidation in the public sector : methods and approaches in organisation for economic co-operation and development countries', International Review of Administrative Sciences, 82(4), pp. 763–783. doi: 10.1177/0020852315576713.

Book chapters, peer-reviewed

Bergmann, A. and Fuchs, S. (2016) 'IPSAS 14 : Ereignisse nach dem Abschlussstichtag', in Adam, B. (ed.) Praxishandbuch IPSAS : anwendungsorientierte Kommentierung der International Public Sector Accounting Standards (IPSAS). Berlin: Erich Schmidt, pp. 211–226.

Other publications

• Fuchs, S. (2023) 'The accounting complex revisited : leading accounting system innovation in the 21st century', in 19th Biennial CIGAR Conference, Tokyo, Japan, 28-30 June 2023.
• Fuchs, S. and Braunschweiler, M. (2021) Finanzielle Führung von Zürcher Gemeinden und Städten : zur Rolle von finanzverantwortlichen Personen: rechtliche Pflichten und praktische Überlegungen. Winterthur: ZHAW Zürcher Hochschule für Angewandte Wissenschaften. doi: 10.21256/zhaw-23892.
• Horni, P., Fuchs, S. and Gourfinkel, D. (2020) Strengthening fixed asset management through public sector accounting. Washington, D.C.: World Bank Group. doi: 10.21256/zhaw-22267.
• Cometta, C. et al. (2017) Umsetzung der Energiestrategie 2050 - Band II : Neue Ansätze für Staat und Wirtschaft. Edited by C. Cometta and C. Kobe. Winterthur: ZHAW Zürcher Hochschule für Angewandte Wissenschaften. doi: 10.21256/zhaw-1233.
• Bergmann, A., Fuchs, S. and Schuler, C. (2015) 'Staatliche Defizite und Schulden : volkswirtschaftliche vs. betriebswirtschaftliche Realitäten', Ökonomenstimme. Available at: https://oekonomenstimme.org/articles/880.
• Bergmann, A. et al. (2014) Regulierungskostenanalyse zum Finanzinstitutsgesetz (FINIG) : Schlussbericht. Winterthur: ZHAW Zürcher Hochschule für Angewandte Wissenschaften. Available at: https://www.newsd.admin.ch/newsd/message/attachments/35406.pdf.
• Brüesch, C., Fuchs, S. and Kager, L. (2014) Risikomanagement im öffentlichen Sektor. Winterthur: ZHAW Zürcher Hochschule für Angewandte Wissenschaften. doi: 10.21256/zhaw-3386.
• Rauskala, I. E., Fuchs, S. and Fuhrimann, S. (2014) 'Reporting the unmeasurable : comparing swiss performance budgeting experience to IPSASB's consultation paper on reporting service performance information', in XVIII IRSPM Conference, Ottawa, Canada, 9-11 April 2014.
• Grossi, G. et al. (2013) 'Applying the equity method as a means of consolidation in the public sector : experiences in OECD countries (2nd Draft)', in EGPA Annual Conference, Edinburgh, Scotland, 11-13 September 2013.

Oral conference contributions and abstracts

• Schuler, C., Grossi, G. and Fuchs, S. (2021) 'On the WHY and WHAT of public sector accounting reforms : empirical evidence from South-Eastern Europe and Central Asia', in 18th Biennial CIGAR Conference, online, 24-25 June 2021.
• Schuler, C., Fuchs, S. and Horni, P. (2019) 'A comparative analysis of the public sector accounting environment in the Western Balkan and Black Sea region', in IIAS Congress 2019, Singapore, 18-21 June 2019.
• Schuler, C., Fuchs, S. and Bergmann, A. (2018) 'Does the theory of change deliver new insights how to overcome the limits of PFM reforms?', in 14th CIGAR Workshop 2018, Zagreb, Croatia, 5-6 July 2018.
• Schuler, C., Ponta, O. and Fuchs, S. (2018) 'Does the theory of change deliver new insights how to overcome the limits of PFM reforms?', in 22nd Annual International Research Society for Public Management IRSPM Conference, Edinburgh, 11-13 April 2018.

go back