Dr. Sandro Fuchs

Work at ZHAW

Position at the ZHAW

Deputy Head, Institute for Public Management
Head, Center for Public Management

Expert and Senior Lecturer for Public Finance & Public Financial Leadership

www.zhaw.ch/ivm

Education and Continuing education

Expertise and research interests

Public Financial Management (PFM)
Financial Leadership
Financial Communication, Data Storytelling
Accounting and Financial Reporting (IPSAS)
Financial Management for Not-for-Profit-Organizations
Financial Resilience
Financial Governance
Budgeting and Financial Planning
Performance Management and Management Accounting

Professional milestones

 

Membership of networks

• Swiss LSE Alumni Association
• Alumni University of Cape Town
• Alumni Zurich University of Applied Sciences

Projects

• 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
• Scoping Mission Public Sector Accounting Reform Albania / Project leader / Project completed
• Rechnungslegung und Eigentümerrolle von öffentlich-rechtlichen Körperschaften bei Energieversorgungsunternehmen / Project leader / Project completed
• Discount rate for post-employment benefits according to IPSAS 25 / Team member / Project completed
• Regulierungskostenanalyse Aktienrechtsrevision / Project leader / Project completed
• Prüfung der Einhaltung von gesetzlichen und sachlichen Informationspflichten gegenüber dem Parlament / Team member / Project completed
• Study on the accrual of the withholding tax in the State of Zurich / 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

• Bergmann, Andreas; Wermuth, Marc; Fuchs, Sandro,

  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.

• 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.

  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.

  Available from: https://doi.org/10.4335/15.1.133-153(2017)

• Bergmann, Andreas; Grossi, Giuseppe; Rauskala, Iris Eliisa; Fuchs, Sandro,

  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.

  Available from: https://doi.org/10.1177/0020852315576713

• Schuler, Christoph; Fuchs, Sandro; Bergmann, Andreas,

  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.

  Available from: https://doi.org/10.21256/zhaw-4663

• Fuchs, Sandro; Bergmann, Andreas; Fuhrimann, Sandra; Rauskala, Iris Eliisa,

  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, 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.

  Financial Statements

  .

  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.

• 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.

  Finanzielle Führung von Zürcher Gemeinden und Städten : zur Rolle von finanzverantwortlichen Personen: rechtliche Pflichten und praktische Überlegungen.

  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: http://www.oekonomenstimme.org/artikel/2019/03/die-aktivseite-der-staatsfinanzen/

• 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://www.pulsarprogram.org/sites/pulsar/files/libdocs/PULSAR%20FINCOP%20Paper%20on%20MCoA_final_0.pdf

• Schwaller, André; Kizilbash, Abbas; Vatyan, Arman; Bergmann, Andreas; Fuchs, Sandro; Horni, Pascal,

  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.

  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.

  Call Energie Projekt : Kantonale Beteiligungen an EVUs im Kontext moderner Finanzberichterstattung am Beispiel des Kantons Graubünden.

  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: http://www.oekonomenstimme.org/artikel/2017/01/die-finanzkraft-von-zentralbanken-im-internationalen-vergleich/

• 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.

  Serbia - public sector accounting review : report on the enhancement of public sector financial reporting.

  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.

  Rechnungslegung und Eigentümerrolle von öffentlich-rechtlichen Körperschaften (ÖRK) bei Energieversorgungsunternehmen (EVU).

  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.

  The star-trek economics of central banks and the supportiveness of financial strength : empirical evidence from OECD central banks [paper].

  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: http://www.oekonomenstimme.org/artikel/2015/08/staatliche-defizite-und-schulden-volkswirtschaftliche-vs-betriebswirtschaftliche-realitaeten/

• 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.

  The financial impact of public sector accrual accounting reforms and its implications : evidence from swiss state level [paper].

  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.

  Reporting the unmeasurable : comparing swiss performance budgeting experience to IPSASB’s consultation paper on reporting service performance information [paper].

  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.

  Mikrokredite als Armutskiller? : Wirksamkeit und Kosteneffizienz von Mikrokrediten als Instrument der Entwicklungspolitik.

  Ökonomenstimme.

  Available from: http://www.oekonomenstimme.org/artikel/2013/03/mikrokredite-als-armutskiller/

• Grossi, Giuseppe; Bergmann, Andreas; Rauskala, Iris Eliisa; Fuchs, Sandro,

  2013.

  Applying the equity method as a means of consolidation in the public sector : experiences in OECD countries [paper].

  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.

  Applying the equity method as a means of consolidation in the public sector : experiences in OECD countries (2nd Draft) [paper].

  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.

  Herausforderungen in Bezug auf das Fondsaccounting für Non profit : Organisationen nach Swiss GAAP FER 21.

  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.

  On the WHY and WHAT of public sector accounting reforms : empirical evidence from South-Eastern Europe and Central Asia.

  In:

  CIGAR 18th Biennial Conference 2021, Online, 24-25 June 2021.

• Schuler, Christoph; Fuchs, Sandro; Horni, Pascal,

  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, 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.

  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, 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.

  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.

• 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.

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