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

• 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., Wermuth, M. and Fuchs, S. (2020) 'Umsetzung und Überprüfung der IPSAS-Ertragsstandards : Neuerungen im Bereich IFRS werden berücksichtigt, vor allem IFRS 15', Expert Focus, 2020(1-2), pp. 17–19.
• Bergmann, A., Augustin, L. and Fuchs, S. (2019) 'Bilanzorientierte Haushaltssteuerung : verstärkter Fokus auf die Bilanz ist notwendig', Expert Focus, 2019(5), pp. 396–399.
• 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. and Fuchs, S. (2017) 'Accounting standards for complex resources of international organizations', Global Policy, 8(55), pp. 26–35. doi: 10.1111/1758-5899.12454.
• Trinkler, G., Bergmann, A. and Fuchs, S. (2017) 'Kosten der HRM2-Einführung : eine Regulierungskostenanalyse auf Zürcher Gemeindeebene', Jahrbuch der Schweizerischen Verwaltungswissenschaften, pp. 122–146. doi: 10.5334/ssas.100.
• 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.
• Schuler, C., Fuchs, S. and Bergmann, A. (2015) 'The role of heritage assets in public financial reporting : an assessment on the current status of financial reporting of heritage assets in Switzerland', Yearbook of Swiss Administrative Science, pp. 197–211. doi: 10.21256/zhaw-4663.
• Fuchs, S. et al. (2014) 'Regulierungskosten des Rechnungslegungs- und Revisions(aufsichts)rechts : Zusammenfassung zentraler Ergebnisse einer gesamtschweizerischen Studie im Auftrag des Bundesrats', Der Schweizer Treuhänder, 2014(5), pp. 398–403.
• Rauskala, I. E., Fuchs, S. and Bergmann, A. (2012) '30 Jahre Doppik in der Schweiz : eine Bilanz', Verwaltung & Management, 18(3), pp. 127–130.

Books, peer-reviewed

• Ramsden, A. et al. (2025) Was wäre, wenn…? Sechs Drachenkönig-Szenarien für die öffentliche Finanzen der Zukunft. Winterthur: ZHAW Zürcher Hochschule für Angewandte Wissenschaften. doi: 10.21256/zhaw-35282.
• Fuchs, S. (2017) Public sector accounting reforms and the impact of the IPSASs. Doctoral dissertation. Universidad de Zaragoza.

Book chapters, peer-reviewed

• Fuchs, S. (2018) 'Financial Statements', in Farazmand, A. (ed.) Global Encyclopedia of Public Administration, Public Policy, and Governance. Cham: Springer, pp. 2205–2214. doi: 10.1007/978-3-319-20928-9_2283.
• 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.
• Fuchs, S. et al. (2015) 'Public sector accounting and auditing in Switzerland', in Brusca, I. et al. (eds) Public sector accounting and auditing in Europe : the challenge of harmonization. London: Palgrave Macmillan, pp. 204–218. doi: 10.1057/9781137461346_14.

Written conference contributions, peer-reviewed

• Fuchs, S., Sinelli, P. and Schwarz, M. (2025) 'How to design successful strategic planning at the local level? A case study from Switzerland', in EGPA Annual Conference, Glasgow, Scotland, 26-29 August 2025.
• Fuchs, S. et al. (2025) 'Building robust finances : how to assess and drive financial resilience at the Swiss local government level?', in EGPA PSG XII Spring Workshop, Coimbra, Portugal, 8-9 May 2025.
• Brüesch, C. and Fuchs, S. (2014) 'Management of opportunities in public administration as part of an enterprise risk management', in 6th ERRN European Risk Management Conference, Napels, Italy, 4-5 September. European Risk Research Network.

Other publications

• Ursprung, D. and Fuchs, S. (2025) 'Japans Deal im Zollstreit mit Trump ist kein Vorbild für die Schweiz', Neue Zürcher Zeitung.
• Qibthiyyah, R. M. et al. (2025) 'Mobilizing local government revenues and 2024 local tax performance', Tax and Fiscal Policy Research. Available at: https://terc.lpem.org/en/mobilizing-local-government-revenues-and-2024-local-taxes-performance/.
• Fuchs, S. et al. (2024) Das Resilienz-Playbook : Finanzstrategien für Städte und Gemeinden in unsicheren Zeiten. Winterthur: ZHAW Zürcher Hochschule für Angewandte Wissenschaften. doi: 10.21256/zhaw-31864.
• Fuchs, S. et al. (2023) Die Finanzielle Führung der Zukunft : Whitepaper. Winterthur: ZHAW Zürcher Hochschule für Angewandte Wissenschaften. doi: 10.21256/zhaw-30090.
• 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.
• Andermatt, K. and Fuchs, S. (2023) 'Das Generationen Budget : Wellbeing für Jung bis Alt', SGVW Blog. Available at: https://sgvw.ch/das-generationen-budget-wellbeing-fuer-jung-bis-alt/.
• Fuchs, S. et al. (2022) Die digitale Finanzverwaltung der Zukunft : Whitepaper. Winterthur: ZHAW Zürcher Hochschule für Angewandte Wissenschaften. Available at: https://www.zhaw.ch/storage/sml/institute-zentren/ivm/upload/Die_Digitale_Finanzverwaltung_der_Zukunft.pdf.
• Andermatt, K. and Fuchs, S. (2022) 'Vom Verwalten zum Mitgestalten : sechs Handlungsfelder für die regionale Entwicklung', SGVW Blog. Available at: https://sgvw.ch/vom-verwalten-zum-mitgestalten-sechs-handlungsfelder-fuer-die-regionale-entwicklung/.
• Andermatt, K. and Fuchs, S. (2022) 'Standortentwicklung systemisch angehen', SGVW Blog. Available at: https://sgvw.ch/standortentwicklung-systemisch-angehen/.
• Fuchs, S., Haueter, J. and Küng, O. (2022) 'Die strategische und finanzielle Verwaltungsführung neu denken', SGVW Blog. Available at: https://sgvw.ch/die-strategische-und-finanzielle-verwaltungsfuehrung-neu-denken/.
• Fuchs, S., Haueter, J. and Küng, O. (2022) 'Die strategische und finanzielle Verwaltungsführung neu denken', Ökonomenstimme. Available at: https://www.oekonomenstimme.org/artikel/2022/05/die-strategische-und-finanzielle-verwaltungsfuehrung-neu-denken/.
• 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.
• Fuchs, S. and Grafl, A. (2021) 'Zur grossen Bedeutung der Finanzkommunikation für Staat und Öffentlichkeit', Ökonomenstimme. Available at: https://www.oekonomenstimme.org/artikel/2021/06/zur-grossen-bedeutung-der-finanzkommunikation-fuer-staat-und-oeffentlichkeit/.
• 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.
• Grafl, A. et al. (2020) Stocktaking of public sector accounting and reporting environment in PULSAR beneficiary countries. World Bank Group. Available at: https://cfrr.worldbank.org/sites/default/files/2020-11/pulsar_stock_pages_0.pdf.
• Schwaller, A. et al. (2019) Benchmarking guide : integrating public sector accounting and government finance statistics: addressing the differences between international public sector accounting standards, government finance statistics, & the European system of accounts. Washington, D.C.: World Bank Group. doi: 10.21256/zhaw-3195.
• Gamkrelidze, D. et al. (2019) A good practice outline of the multipurpose chart of accounts. Washington, D.C.: World Bank Group. Available at: https://cfrr.worldbank.org/sites/default/files/2019-11/PULSAR%20FINCOP%20Paper%20on%20MCoA_final_0.pdf.
• Fuchs, S. and Grafl, A. I. (2019) 'Die dunkle Seite des Mondes : was steht den Staatsschulden gegenüber?', Ökonomenstimme. Available at: https://oekonomenstimme.org/articles/1426.
• Alaverdyan, K. et al. (2018) Good practice template to public sector accounting reform roadmap. Washington, D.C.: World Bank Group. Available at: https://www.zhaw.ch/storage/shared/upload/Good_Practice_Template_PSA_Reform_Roadmap.pdf.
• Fuchs, S., Horni, P. and Brüesch, C. (2018) 'Financial resilience of hybrid organizations : the case of OECD central banks', in Congress of the International Institute of Administrative Sciences, Tunis, Tunisia, 25-29 June 2018.
• Fuchs, S. and Seiwald, J. (2018) 'Accountants und Ökonomen : Einzel- oder Paartanz?', Ökonomenstimme. Available at: http://www.oekonomenstimme.org/artikel/2018/02/accountants-und-oekonomen-einzel--oder-paartanz/.
• Brüesch, C. et al. (2017) 'Management of opportunities in public administration and reporting on risks towards stakeholders', in 21st Annual International Research Society on Public Management IRSPM Conference, Budapest, 19-21 April 2017, pp. 1–16.
• Warzecha, I. et al. (2017) Serbia - public sector accounting review : report on the enhancement of public sector financial reporting. Washington, D.C.: World Bank Group. doi: 10.21256/zhaw-2785.
• 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.
• Schuler, C., Trinkler, G. and Fuchs, S. (2017) Call Energie Projekt : Kantonale Beteiligungen an EVUs im Kontext moderner Finanzberichterstattung am Beispiel des Kantons Graubünden. Winterthur: ZHAW Zürcher Hochschule für Angewandte Wissenschaften. doi: 10.21256/zhaw-1236.
• Bergmann, A., Fuchs, S. and Horni, P. (2017) 'Die Finanzkraft von Zentralbanken im internationalen Vergleich', Ökonomenstimme. Available at: https://oekonomenstimme.org/articles/1156.
• Fuchs, S. et al. (2016) 'The star-trek economics of central banks and the supportiveness of financial strength : empirical evidence from OECD central banks', in 20th Annual International Research Society on Public Management IRSPM Conference, Hong Kong, 13-15 April 2016. Available at: http://programme.exordo.com/irspm2016/delegates/presentation/92/.
• Bergmann, A. et al. (2016) Rechnungslegung und Eigentümerrolle von öffentlich-rechtlichen Körperschaften (ÖRK) bei Energieversorgungsunternehmen (EVU). Winterthur: ZHAW Zürcher Hochschule für Angewandte Wissenschaften. doi: 10.21256/zhaw-1048.
• Abegg, A. et al. (2016) Umsetzung der Energiestrategie 2050: Herausforderungen und Chancen für Staat und Wirtschaft. Edited by C. Cometta, C. Kobe, and A. Benz. Winterthur: ZHAW Zürcher Hochschule für Angewandte Wissenschaften. doi: 10.21256/zhaw-1053.
• Fuchs, S., Bergmann, A. and Brusca, I. (2015) 'The financial impact of public sector accrual accounting reforms and its implications : evidence from swiss state level', in 15th Biennial CIGAR Conference 2015, Valletta, 4-5 June 2015.
• Chapuis, B. et al. (2015) Analyse d'impact de la réglementation relative à la modernisation du droit de la société anonyme. Neuchâtel: Haute école de gestion Arc.
• Bergmann, A., Fuchs, S. and Schuler, C. (2015) 'Staatliche Defizite und Schulden : volkswirtschaftliche vs. betriebswirtschaftliche Realitäten', Ökonomenstimme. Available at: https://oekonomenstimme.org/articles/880.
• 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.
• Brüesch, C., Fuchs, S. and Kager, L. (2014) Risikomanagement im öffentlichen Sektor. Winterthur: ZHAW Zürcher Hochschule für Angewandte Wissenschaften. doi: 10.21256/zhaw-3386.
• 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.
• Grossi, G. et al. (2013) 'Applying the equity method as a means of consolidation in the public sector : experiences in OECD countries', in XII EGPA Permanent Study Group - Public Sector Financial Management, Salerno, Italy, 16-17 May 2013.
• Bergmann, A. et al. (2013) Regulierungskostenanalyse des Rechnungslegungs- und Revisions(aufsichts)rechts : Schlussbericht. Winterthur: ZHAW Zürcher Hochschule für Angewandte Wissenschaften. doi: 10.21256/zhaw-3294.
• 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 PhD Symposium Meeting of EGPA Permanent Study Groups French Speaking Seminar with IGPDE, Edinburgh, Scotland, 11-13 September 2013.
• Fuchs, S. (2013) 'Mikrokredite als Armutskiller? : Wirksamkeit und Kosteneffizienz von Mikrokrediten als Instrument der Entwicklungspolitik', Ökonomenstimme. Available at: https://oekonomenstimme.org/articles/508.
• Rauskala, I. E. and Fuchs, S. (2012) 'HRM2 : Fokus auf die Bilanz und Finanzielle Führung', Schweizer Gemeinde, 2012(12), pp. 16–17.
• Fuchs, S. and Zöbeli, D. (2012) 'Herausforderungen in Bezug auf das Fondsaccounting für Non profit : Organisationen nach Swiss GAAP FER 21', Accounting-Praxis, pp. 1–11.

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.
• Schuler, C., Fuchs, S. and Bergmann, A. (2017) 'What can PEFA tell us about the efforts made towards better performance in PFM systems?', in 21st Annual International Research Society on Public Management IRSPM Conference, Budapest, 19-21 April 2017.
• Fuchs, S. et al. (2016) 'The star-trek economics of central banks and the supportiveness of financial strength : empirical evidence from OECD countries', in EGPA PSG XII Spring Workshop, Modena, Italy, 5-6 May 2016.
• Fuchs, S. et al. (2015) 'The short-term impact of modern accrual accounting systems : cross-sectional evidence from Switzerland', in 15th Biennial CIGAR Conference 2015, Valletta, 4-5 June 2015.
• Fuchs, S., Bergmann, A. and Brusca, I. (2015) 'Short-term impact of advanced PFM-Systems : cross-sectional evidence from swiss sub-national level', in SASE Research Network Conference, London, 2-4 July 2015.
• Grossi, G. et al. (2013) 'Consolidation in the public sector: methods and approaches in OECD countries', in XVIII IRSPM Conference, Prague, Czech Republic, 10-12 April 2013.

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