Dr. Christoph Schuler

Work at ZHAW

Position

Lecturer and Senior Researcher

Education and Continuing education

Education

• PhD / Accounting and Finance
  University of Zaragoza
  10 / 2019 - 06 / 2026
• Master of Science / Business Administration with a Major in Public and Nonprofit Management
  University of Applied Sciences Lucerne HSLU
  09 / 2012 - 09 / 2014
• Bachelor of Science / Tourism Management
  University of Applied Sciences of the Grisons
  09 / 2007 - 09 / 2010

Network

ORCID digital identifier

ORCID ID: 0000-0002-4400-0403

Projects

• Measurement of fixed assets in the public sector / Project leader / completed
• Digital and interactive annual reporting for Swiss cities and municipalities / Project leader / completed
• A Guide to Data Storytelling in the Public Sector / Co-project leader / completed
• PULSE - Public Sector Accounting Assessment / Deputy project leader / completed
• Economic Impact of COVID Interventions / Team member / completed
• Stocktaking of Public Sector Accounting and Reporting Environment in PULSAR Countries / Project leader / completed
• Analysis of Service Delivery of Albaniane Municipalities (Scoping Mission) / Team member / completed
• The Future of Swiss Hydropower: Distributional Effects of Water Fee Reform Options / Team member / completed
• Analysis on integrated financial management systems in Ecuador / Team member / completed
• Analysis and Evaluation of Public Financial Management Systems in Ecuador / Team member / completed
• Discount rate for post-employment benefits according to IPSAS 25 / Team member / completed
• Public Financial Management Reforms in Colombia / Team member / completed
• Partnership Public Financial Management / Team member / completed

Publications

Articles in scientific journal, peer-reviewed

• Schuler, C., Porta, D. and Augustin, L. (2025) 'Identifying institutional entrepreneurs : initiative-taking and individual characteristics in Italian public sector accounting reform', Swiss Yearbook of Administrative Sciences, 16, pp. 99–117. doi: 10.5334/ssas.237.
• 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.
• Ramsden, A. et al. (2021) 'Devisenreserven der SNB zur Finanzierung der AHV?', Swiss Yearbook of Administrative Sciences, 12(1), pp. 31–44. doi: 10.5334/ssas.155.
• 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.
• 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.

Book chapters, peer-reviewed

• Bergmann, A. et al. (2025) 'Rechnungslegung und Berichterstattung', in Jaag, T., Rüssli, M., and Jenni, V. (eds) GG - Kommentar zum Zürcher Gemeindegesetz : und zu den politischen Rechten in den Gemeinden. Zürich: Schulthess, pp. 714–815.
• Bergmann, A. and Schuler, C. (2017) 'Rechnungslegung und Berichterstattung', in Jaag, T., Rüssli, M., and Jenni, V. (eds) GG - Kommentar zum Zürcher Gemeindegesetz : und zu den politischen Rechten in den Gemeinden. Zürich: Schulthess, pp. 617–685.

Other publications

• Grafl, A. and Schuler, C. (2022) A guide to data storytelling in the public sector : communicating public finances effectively. International Bank for Reconstruction and Development / The World Bank. Available at: https://cfrr.worldbank.org/publications/data-guide#download.
• 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.
• 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.
• 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/.
• 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.
• 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.
• Bergmann, A., Fuchs, S. and Schuler, C. (2015) 'Staatliche Defizite und Schulden : volkswirtschaftliche vs. betriebswirtschaftliche Realitäten', Ökonomenstimme. Available at: https://oekonomenstimme.org/articles/880.

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., 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. (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., 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.

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