Prof. Dr. Sandro Fuchs
Prof. Dr. Sandro Fuchs
ZHAW
School of Management and Law
Public Sector Financial Management
Gertrudstrasse 8
8400 Winterthur
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
Projects
- Fiscal data pipeline for local government research in Indonesia / Project leader / Project ongoing
- Neukonzeption Investitionsplanung Stadt Uster / Project leader / Project completed
- Finanzstrategie Stadt Schlieren 2035 / Project leader / Project completed
- Finanzstrategie Stadt Biel / Project leader / Project completed
- Digital and interactive annual reporting for Swiss cities and municipalities / Deputy project leader / Project completed
- Evaluation of the indicator system of the Canton of St. Gallen and identification of the specifications for the development of an HR controlling tool / Project leader / Project completed
- Government Program 2022-2026 City Schlieren / Project leader / Project completed
- Smart City – Digitale und analoge Bevölkerungseinbindung / Team member / Project completed
- Financial analysis of teaching material expenditures of municipalities and cities in the Canton of Zurich / Project leader / Project completed
- PULSE - Public Sector Accounting Assessment / Project co-leader / Project completed
- Fiscal Stress and Resilience Assessment Framework for Swiss Municipalities / Project leader / Project completed
- Konzept für ein integriertes Führungssystem / Project co-leader / Project completed
- Stocktaking of Public Sector Accounting and Reporting Environment in PULSAR Countries / Deputy project leader / Project completed
- Annual Capacity and Performance Assessment of Kenian County Governments / Deputy project leader / Project completed
- PSAS Gap Analyse Republik Serbien / Project leader / Project completed
- The Future of Swiss Hydropower: Distributional Effects of Water Fee Reform Options / Team member / Project completed
- Regulierungsfolgenabschätzung "Internationales Schiedswesen in der Schweiz" / Team member / Project completed
- Bilanzierung von Beteiligungen an Entwicklungsbanken / Project leader / Project completed
- IPSAS implementation Kyrgyz Republic / Project leader / Project completed
- Bilanzierung von zur Veräusserung stehenden Beteiligungen / Project leader / Project completed
- Rechnungslegung und Eigentümerrolle von öffentlich-rechtlichen Körperschaften bei Energieversorgungsunternehmen / Project leader / Project completed
- Prüfung der Einhaltung von gesetzlichen und sachlichen Informationspflichten gegenüber dem Parlament / Team member / Project completed
- Accounting and Financial Reporting for Intergovernmental Organizations / Project leader / Project completed
- Ausfinanzierung von Pensionskassen unter HRM2 / Project leader / Project completed
- Regulierungskostenanalyse zum Finanzinstitutsgesetz (FINIG) / Project leader / Project completed
- Regulierungskostenanalyse FIDLEG / Project leader / Project completed
- Regulierungskostenanalyse des schweizerischen Rechnungslegungs- und Revisions(aufsichts)rechts / Project leader / Project completed
- Consolidated Financial Statements in OECD member countries / Project leader / Project completed
- PFM Reforms in Sub-Sahara Africa / Project leader / Project completed
- Partnership Public Financial Management / Team member / Project completed
- KTI-Projekt Rechnungslegung sozialer NPOs / Project leader / Project completed
- Report on the Enhancement of Public Sector Financial Management (REPF) of the Republic of Kazakhstan / Team member / Project completed
Publications
-
Schuler, Christoph; Grossi, Giuseppe; Fuchs, Sandro,
2023.
Public Money & Management.
43(7), pp. 762-768.
Available from: https://doi.org/10.1080/09540962.2023.2255387
-
Bergmann, Andreas; Wermuth, Marc; Fuchs, Sandro,
2020.
Expert Focus.
2020(1-2), pp. 17-19.
-
Fuchs, Sandro; Mertes, Alexander; Ramsden, Alma; Rey, Andrea,
2020.
Öffentliche Planungs- und Steuerungssysteme für das 21. Jahrhundert.
Swiss Yearbook of Administrative Sciences.
11(1), pp. 171-183.
Available from: https://doi.org/10.5334/ssas.146
-
Bergmann, Andreas; Fuchs, Sandro; Schuler, Christoph,
2019.
A theoretical basis for public sector accrual accounting research : current state and perspectives.
Public Money & Management.
39(8), pp. 560-570.
Available from: https://doi.org/10.1080/09540962.2019.1654319
-
Bergmann, Andreas; Augustin, Lukas; Fuchs, Sandro,
2019.
Bilanzorientierte Haushaltssteuerung : verstärkter Fokus auf die Bilanz ist notwendig.
Expert Focus.
2019(5), pp. 396-399.
-
Trinkler, Gabriel; Bergmann, Andreas; Fuchs, Sandro,
2017.
Kosten der HRM2-Einführung : eine Regulierungskostenanalyse auf Zürcher Gemeindeebene.
Jahrbuch der Schweizerischen Verwaltungswissenschaften.
pp. 122-146.
Available from: https://doi.org/10.5334/ssas.100
-
Bergmann, Andreas; Fuchs, Sandro,
2017.
Accounting standards for complex resources of international organizations.
Global Policy.
8(55), pp. 26-35.
Available from: https://doi.org/10.1111/1758-5899.12454
-
Fuchs, Sandro; Bergmann, Andreas; Brusca, Isabel,
2017.
Lex localis - Journal of Local Self-Government.
15(1), pp. 133-153.
Available from: https://doi.org/10.4335/15.1.133-153(2017)
-
Bergmann, Andreas; Grossi, Giuseppe; Rauskala, Iris Eliisa; Fuchs, Sandro,
2016.
International Review of Administrative Sciences.
82(4), pp. 763-783.
Available from: https://doi.org/10.1177/0020852315576713
-
Schuler, Christoph; Fuchs, Sandro; Bergmann, Andreas,
2015.
Yearbook of Swiss Administrative Science.
pp. 197-211.
Available from: https://doi.org/10.21256/zhaw-4663
-
Fuchs, Sandro; Bergmann, Andreas; Fuhrimann, Sandra; Rauskala, Iris Eliisa,
2014.
Der Schweizer Treuhänder.
2014(5), pp. 398-403.
-
Rauskala, Iris Eliisa; Fuchs, Sandro; Bergmann, Andreas,
2012.
30 Jahre Doppik in der Schweiz : eine Bilanz.
Verwaltung & Management.
18(3), pp. 127-130.
Available from: https://www.vum.nomos.de/fileadmin/vum/doc/Aufsatz_VM_12_03.pdf
-
Fuchs, Sandro,
2017.
Public sector accounting reforms and the impact of the IPSASs.
Zaragoza:
Universidad de Zaragoza.
-
Fuchs, Sandro,
2018.
.
In:
Farazmand, Ali, ed.,
Global Encyclopedia of Public Administration, Public Policy, and Governance.
Cham:
Springer.
pp. 2205-2214.
Available from: https://doi.org/10.1007/978-3-319-20928-9_2283
-
Bergmann, Andreas; Fuchs, Sandro,
2016.
IPSAS 14 : Ereignisse nach dem Abschlussstichtag
.
In:
Adam, Berit, ed.,
Praxishandbuch IPSAS : anwendungsorientierte Kommentierung der International Public Sector Accounting Standards (IPSAS).
Berlin:
Erich Schmidt.
pp. 211-226.
-
Fuchs, Sandro; Bergmann, Andreas; Rauskala, Iris; Schmitt, Anna,
2015.
Public sector accounting and auditing in Switzerland
.
In:
Brusca, Isabel; Caperchione, Eugenio; Cohen, Sandra; Manes Rossi, Francesca, eds.,
Public sector accounting and auditing in Europe : the challenge of harmonization.
London:
Palgrave Macmillan.
pp. 204-218.
Governance and public management.
Available from: https://doi.org/10.1057/9781137461346_14
-
Brüesch, Caroline; Fuchs, Sandro,
2014.
Management of opportunities in public administration as part of an enterprise risk management [paper].
In:
6th ERRN European Risk Management Conference, Napels, Italy, 4-5 September.
European Risk Research Network.
-
Fuchs, Sandro; Küng, Oliver; Haueter, Joel; Banholzer, Jonas; Augustin, Lukas; van Rijswijk, Jesse; Trinkler, Gabriel; Schwarz, Mirjam,
2023.
Die Finanzielle Führung der Zukunft : Whitepaper.
Winterthur:
ZHAW Zürcher Hochschule für Angewandte Wissenschaften.
Available from: https://doi.org/10.21256/zhaw-30090
-
Andermatt, Kevin; Fuchs, Sandro,
2023.
Das Generationen Budget : Wellbeing für Jung bis Alt.
SGVW Blog.
Available from: https://sgvw.ch/das-generationen-budget-wellbeing-fuer-jung-bis-alt/
-
Fuchs, Sandro; Haueter, Joel; Banholzer, Jonas; Augustin, Lukas,
2022.
Die digitale Finanzverwaltung der Zukunft : Whitepaper.
Winterthur:
ZHAW Zürcher Hochschule für Angewandte Wissenschaften.
Available from: https://www.zhaw.ch/storage/sml/institute-zentren/ivm/upload/Die_Digitale_Finanzverwaltung_der_Zukunft.pdf
-
Andermatt, Kevin; Fuchs, Sandro,
2022.
Vom Verwalten zum Mitgestalten : sechs Handlungsfelder für die regionale Entwicklung.
SGVW Blog.
Available from: https://sgvw.ch/vom-verwalten-zum-mitgestalten-sechs-handlungsfelder-fuer-die-regionale-entwicklung/
-
Andermatt, Kevin; Fuchs, Sandro,
2022.
Standortentwicklung systemisch angehen.
SGVW Blog.
Available from: https://sgvw.ch/standortentwicklung-systemisch-angehen/
-
Fuchs, Sandro; Haueter, Joel; Küng, Oliver,
2022.
Die strategische und finanzielle Verwaltungsführung neu denken.
SGVW Blog.
Available from: https://sgvw.ch/die-strategische-und-finanzielle-verwaltungsfuehrung-neu-denken/
-
Fuchs, Sandro; Haueter, Joel; Küng, Oliver,
2022.
Die strategische und finanzielle Verwaltungsführung neu denken.
Ökonomenstimme.
Available from: https://www.oekonomenstimme.org/artikel/2022/05/die-strategische-und-finanzielle-verwaltungsfuehrung-neu-denken/
-
Fuchs, Sandro; Braunschweiler, Markus,
2021.
Winterthur:
ZHAW Zürcher Hochschule für Angewandte Wissenschaften.
Available from: https://doi.org/10.21256/zhaw-23892
-
Fuchs, Sandro; Grafl, Antonia,
2021.
Zur grossen Bedeutung der Finanzkommunikation für Staat und Öffentlichkeit.
Ökonomenstimme.
Available from: https://www.oekonomenstimme.org/artikel/2021/06/zur-grossen-bedeutung-der-finanzkommunikation-fuer-staat-und-oeffentlichkeit/
-
Grafl, Antonia; Schuler, Christoph; Fuchs, Sandro; Bergmann, Andreas; Horni, Pascal; Warzecha, Iwona; Boyce, Daniel,
2020.
Stocktaking of public sector accounting and reporting environment in PULSAR beneficiary countries.
World Bank Group.
Available from: https://cfrr.worldbank.org/sites/default/files/2020-11/pulsar_stock_pages_0.pdf
-
Horni, Pascal; Fuchs, Sandro; Gourfinkel, Dmitri,
2020.
Strengthening fixed asset management through public sector accounting.
Washington, D.C.:
World Bank Group.
Available from: https://doi.org/10.21256/zhaw-22267
-
Fuchs, Sandro; Grafl, Antonia Ida,
2019.
Die dunkle Seite des Mondes : was steht den Staatsschulden gegenüber?.
Ökonomenstimme.
Available from: https://oekonomenstimme.org/articles/1426
-
Gamkrelidze, Davit; Alaverdyan, Karen; Fonseca, João Carlos; Stachnia, Agnieszka; Bergmann, Andreas; Fuchs, Sandro; Vatyan, Arman; Kizilbas, Abbas; Yeghoyan, Vigen,
2019.
A good practice outline of the multipurpose chart of accounts.
Washington, D.C.:
World Bank Group.
Available from: https://cfrr.worldbank.org/sites/default/files/2019-11/PULSAR%20FINCOP%20Paper%20on%20MCoA_final_0.pdf
-
Schwaller, André; Kizilbash, Abbas; Vatyan, Arman; Bergmann, Andreas; Fuchs, Sandro; Horni, Pascal,
2019.
Washington, D.C.:
World Bank Group.
Available from: https://doi.org/10.21256/zhaw-3195
-
Fuchs, Sandro; Seiwald, Johann,
2018.
Accountants und Ökonomen : Einzel- oder Paartanz?.
Ökonomenstimme.
Available from: http://www.oekonomenstimme.org/artikel/2018/02/accountants-und-oekonomen-einzel--oder-paartanz/
-
Fuchs, Sandro; Horni, Pascal; Brüesch, Caroline,
2018.
Financial resilience of hybrid organizations : the case of OECD central banks [paper].
In:
Congress of the International Institute of Administrative Sciences, Tunis, Tunisia, 25-29 June 2018.
Available from: https://app.oxfordabstracts.com/events/243/submissions/33139/question/12359/programme-builder/download
-
Alaverdyan, Karen; Fuchs, Sandro; Gamkrelidze, Davit; Halili, Kesjana; Horni, Pascal; Kizilbash, Abbas; Mackie, Andrew; Vatyan, Arman; Veronin, Angela; Zoricic, Hana,
2018.
Good practice template to public sector accounting reform roadmap.
Washington, D.C.:
World Bank Group.
Available from: https://www.pulsarprogram.org/sites/pulsar/files/libdocs/PSA_Reform_Roadmap.pdf
-
Schuler, Christoph; Trinkler, Gabriel; Fuchs, Sandro,
2017.
Energy Governance Working Paper
; 11.
Winterthur:
ZHAW Zürcher Hochschule für Angewandte Wissenschaften.
Available from: https://doi.org/10.21256/zhaw-1236
-
Cometta, Claudio; Kobe, Carmen, eds.,
2017.
Umsetzung der Energiestrategie 2050 - Band II : Neue Ansätze für Staat und Wirtschaft.
Winterthur:
ZHAW Zürcher Hochschule für Angewandte Wissenschaften.
Available from: https://doi.org/10.21256/zhaw-1233
-
Bergmann, Andreas; Fuchs, Sandro; Horni, Pascal,
2017.
Die Finanzkraft von Zentralbanken im internationalen Vergleich.
Ökonomenstimme.
Available from: https://oekonomenstimme.org/articles/1156
-
Brüesch, Caroline; Fuchs, Sandro; Horni, Pascal; Yerly, Nadia,
2017.
Management of opportunities in public administration and reporting on risks towards stakeholders [paper].
In:
21st Annual International Research Society on Public Management IRSPM Conference, Budapest, 19-21 April 2017.
pp. 1-16.
Available from: https://irspm2017.exordo.com/files/papers/412/final_draft/IRSPM_2017_MOO_Reporting_on_Risk_final.pdf
-
Warzecha, Iwona; Crnomarkovic, Aleksandar; Grafl, Antonia; Ganguli, Ranjan; Fuchs, Sandro; Jovanovic, Sinisa,
2017.
Washington, D.C.:
World Bank Group.
Available from: https://doi.org/10.21256/zhaw-2785
-
Bergmann, Andreas; Fuchs, Sandro; Gut, Madeleine; Nagel, Gabriela; Schuler, Christoph; Streiff, Gheorghita; Trinkler, Gabriel,
2016.
Energy Governance Working Paper
; 3.
Winterthur:
ZHAW Zürcher Hochschule für Angewandte Wissenschaften.
Available from: https://doi.org/10.21256/zhaw-1048
-
Cometta, Claudio; Kobe, Carmen; Benz, Astrid, eds.,
2016.
Umsetzung der Energiestrategie 2050: Herausforderungen und Chancen für Staat und Wirtschaft.
Winterthur:
ZHAW Zürcher Hochschule für Angewandte Wissenschaften.
ISBN 978-3-03870-001-2.
Available from: https://doi.org/10.21256/zhaw-1053
-
Fuchs, Sandro; Horni, Pascal; Schuler, Christoph; Bergmann, Andreas,
2016.
In:
20th Annual International Research Society on Public Management IRSPM Conference, Hong Kong, 13-15 April 2016.
Available from: http://programme.exordo.com/irspm2016/delegates/presentation/92/
-
Bergmann, Andreas; Fuchs, Sandro; Schuler, Christoph,
2015.
Staatliche Defizite und Schulden : volkswirtschaftliche vs. betriebswirtschaftliche Realitäten.
Ökonomenstimme.
Available from: https://oekonomenstimme.org/articles/880
-
Chapuis, Benjamin; Baur, Andreas; Brunoni, Luca; Fuchs, Sandro; Pauli, Mélanie; Schmitt, Anna,
2015.
Analyse d’impact de la réglementation relative à la modernisation du droit de la société anonyme.
Neuchâtel:
Haute école de gestion Arc.
-
Fuchs, Sandro; Bergmann, Andreas; Brusca, Isabel,
2015.
In:
15th Biennial CIGAR Conference 2015, Valletta, 4-5 June 2015.
-
Bergmann, Andreas; Fuchs, Sandro; Rauskala, Iris Eliisa; Fuhrimann, Sandra; Kley, Christoph; Asani, Avni,
2014.
Regulierungskostenanalyse zum Finanzinstitutsgesetz (FINIG) : Schlussbericht.
Winterthur:
ZHAW Zürcher Hochschule für Angewandte Wissenschaften.
Available from: http://www.news.admin.ch/NSBSubscriber/message/attachments/35406.pdf
-
Rauskala, Iris Eliisa; Fuchs, Sandro; Fuhrimann, Sandra,
2014.
In:
XVIII IRSPM Conference, Ottawa, Canada, 9-11 April 2014.
IRSPM International Research Society for Public Management.
-
Brüesch, Caroline; Fuchs, Sandro; Kager, Laurence,
2014.
Risikomanagement im öffentlichen Sektor.
Winterthur:
ZHAW Zürcher Hochschule für Angewandte Wissenschaften.
Available from: https://doi.org/10.21256/zhaw-3386
-
Fuchs, Sandro,
2013.
Ökonomenstimme.
Available from: https://oekonomenstimme.org/articles/508
-
Grossi, Giuseppe; Bergmann, Andreas; Rauskala, Iris Eliisa; Fuchs, Sandro,
2013.
In:
XII EGPA Permanent Study Group - Public Sector Financial Management, Salerno, Italy, 16-17 May 2013.
-
Grossi, Giuseppe; Bergmann, Andreas; Rauskala, Iris Eliisa; Fuchs, Sandro,
2013.
In:
EGPA Annual Conference PhD Symposium Meeting of EGPA Permanent Study Groups French Speaking Seminar with IGPDE, Edinburgh, Scotland, 11-13 September 2013.
-
Bergmann, Andreas; Fuchs, Sandro; Baur, Andreas; Rauskala, Iris Eliisa; Fuhrimann, Sandra,
2013.
Regulierungskostenanalyse des Rechnungslegungs- und Revisions(aufsichts)rechts : Schlussbericht.
Winterthur:
ZHAW Zürcher Hochschule für Angewandte Wissenschaften.
Available from: https://doi.org/10.21256/zhaw-3294
-
Fuchs, Sandro; Zöbeli, Daniel,
2012.
Accounting-Praxis.
pp. 1-11.
-
Rauskala, Iris Eliisa; Fuchs, Sandro,
2012.
HRM2 : Fokus auf die Bilanz und Finanzielle Führung.
Schweizer Gemeinde.
2012(12), pp. 16-17.
-
Schuler, Christoph; Grossi, Giuseppe; Fuchs, Sandro,
2021.
In:
CIGAR 18th Biennial Conference 2021, Online, 24-25 June 2021.
-
Schuler, Christoph; Fuchs, Sandro; Horni, Pascal,
2019.
In:
IIAS Congress 2019, Singapore, 18-21 June 2019.
-
Schuler, Christoph; Fuchs, Sandro; Bergmann, Andreas,
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, Christoph; Fuchs, Sandro; Bergmann, Andreas,
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, Sandro; Horni, Pascal; Schuler, Christoph; Bergmann, Andreas,
2016.
In:
EGPA PSG XII Spring Workshop, Modena, Italy, 5-6 May 2016.
-
Fuchs, Sandro; Bergmann, Andreas; Brusca, Isabel,
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.
-
Fuchs, Sandro; Brusca, Isabel; Bergmann, Andreas; Rauskala, Iris Eliisa,
2015.
In:
15th Biennial CIGAR Conference 2015, Valletta, 4-5 June 2015.
-
Grossi, Giuseppe; Bergmann, Andreas; Rauskala, Iris Eliisa; Fuchs, Sandro,
2013.
Consolidation in the public sector: methods and approaches in OECD countries.
In:
XVIII IRSPM Conference, Prague, Czech Republic, 10-12 April 2013.