Dr. Sandro Fuchs

Dr. Sandro Fuchs
ZHAW
School of Management and Law
Public Sector Financial Management
Bahnhofplatz 12
8400 Winterthur
Personal profile
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
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
- Government Program 2022-2026 City Schlieren / Project leader / Project ongoing
- Partnership Public Financial Management / Team member / Project ongoing
- 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
- 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 (Chancen- und Risikomanagement, IKS, Compliance) / 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
- 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.
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: http://www.sgvw.ch/wp-content/uploads/2018/02/Jahrbuch_2016_TrinklerBergmann_Fuchs.pdf
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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; 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: 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.
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: 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.
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: 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.
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: http://www.oekonomenstimme.org/artikel/2013/03/mikrokredite-als-armutskiller/
-
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.