Pascal Horni

Position at the ZHAW

Research Associate / Project Leader
Institute of Public Management
Center for Public Sector Financial Management

http://www.zhaw.ch/ivm

Professional development teaching

CAS Kulturbetriebsführung

Expertise and research interests

Public Finance
Public Financial Management
Public Sector Accounting & Reporting, IPSAS
Public Policy Evaluation (Causal Inference)

Educational background

2015-2017: Master of Science in Business Administration with a Major in Public and Nonprofit Management, Zurich University of Applied Sciences (ZHAW)/ Lucerne University of Applied Sciences (HSLU)

2016: Visiting Student Public Finance, London School of Economics (LSE)

2011-2014: Bachelor of Science in Business Administration with Specialization in Economics and Politics, Zurich University of Applied Sciences (ZHAW)

Professional milestones

2015-2017: Research Assistant, Zurich University of Applied Sciences (ZHAW)
2014-2015: Associate Audit & Advisory, Deloitte Switzerland
2012-2013: Short Term Supporter Credit Department, Falcon Private Bank Ltd.

Membership of networks

• Deloitte. Switzerland Alumni

• Grenzüberschreitende Krisenbewältigungskapazitäten Deutschland-Schweiz-Österreich / Team member / Project ongoing
• PULSE - Public Sector Accounting Assessment / Team member / Project ongoing
• Fiscal Stress and Resilience Assessment Framework for Swiss Municipalities / Team member / Project ongoing
• Research note on the Swiss public pension system and its treatment in public sector accounting / Project leader / Project completed
• Stocktake of current Multilateral development bank and bilateral donor support for IPSAS Accrual Accounting Implementation / Project leader / Project completed
• Stocktaking of Public Sector Accounting and Reporting Environment in PULSAR Countries / Team member / Project completed
• Capacity building on state budget accounting in Egypt / Project leader / Project completed
• Annual Capacity and Performance Assessment of Kenian County Governments / Team member / Project completed
• PSAS Gap Analyse Republik Serbien / Team member / Project completed
• Bilanzierung von zur Veräusserung stehenden Beteiligungen / Team member / Project completed

• Horni, Pascal; Yerly, Nadia; Trinkler, Gabriel,

  2017.

  Debt containment rules in the era of true and fair accounting : fiscal leeway between hammer and anvil.

  Yearbook of Swiss Administrative Science.

  ,

  pp.104-115.

  Available from: https://doi.org/10.21256/zhaw-4659

• Yerly, Nadia; Trinkler, Gabriel; Horni, Pascal,

  2017.

  Rechnungslegungsnormen und Schuldenbremsen in den Schweizer Kantonen : komplementär oder konkurrierend?.

  Expert Focus.

  91(8),

  pp.491-495.

• Horni, Pascal; Bergmann, Andreas,

  2019.

  Accuracy or rule of thumb? : taking stock of current value estimation practices for GFS reporting purpose [paper].

  In:

  19th EURAM Annual Conference, Lisbon, Portugal, 26-28 June 2019.

• Horni, Pascal,

  2019.

  The political economy of administrative policy harmonization in the EMU : a discourse network analysis of the EPSAS project [paper].

  In:

  ECPR General Conference 2019, Wroclaw, Poland, 4-7 September 2019.

• 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://www.pulsarprogram.org/sites/pulsar/files/libdocs/PULSAR%20PSA%20Stocktake%20paper_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

• Horni, Pascal; Yerly, Nadia; Trinkler, Gabriel,

  2018.

  Co-creating value between PFM institutions: an integrated approach towards financial sustainability [paper].

  In:

  XXII IRSPM Annual Conference, Edinburgh, Scotland, 11-13 April 2018.

  Available from: https://irspm2018.exordo.com/files/papers/735/final_draft/Co-creating_value_between_PFM_institutions.pdf

• 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

• 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/

• Githae, Peter; Matengo, Meshack; Lang, Achim; Horni, Pascal; Frener, Arlette,

  2017.

  County annual capacity & performance assessment (ACPA) : synthesis report.

  Nairobi:

  Matengo Githae & Associates.

• 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

• 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/

• 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.

• Horni, Pascal; Bergmann, Andreas,

  2018.

  Accuracy or rule of thumb? : taking stock of current value estimation practices for GFS reporting purpose.

  In:

  EGPA PSG XII Spring Workshop, Rostock, Germany, 3-4 May 2018.

• 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.

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