Christoph Schuler

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., & Augustin, L. (2025). Identifying institutional entrepreneurs : initiative-taking and individual characteristics in Italian public sector accounting reform. Swiss Yearbook of Administrative Sciences, 16, 99–117. https://doi.org/10.5334/ssas.237
• Schuler, C., Brusca, I., & Fuchs, S. (2025). Exploring citizen-centered digital reporting in Swiss municipalities. Lex Localis - Journal of Local Self-Government, 23(2), 85–111. https://doi.org/10.52152/23.2.85-111(2025)
• Schuler, C., Grossi, G., & 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), 762–768. https://doi.org/10.1080/09540962.2023.2255387
• Ramsden, A., Schuler, C., Zehnder, J., & Ponta, O. (2021). Devisenreserven der SNB zur Finanzierung der AHV? Swiss Yearbook of Administrative Sciences, 12(1), 31–44. https://doi.org/10.5334/ssas.155
• Bergmann, A., Fuchs, S., & Schuler, C. (2019). A theoretical basis for public sector accrual accounting research : current state and perspectives. Public Money & Management, 39(8), 560–570. https://doi.org/10.1080/09540962.2019.1654319
• Schuler, C., Fuchs, S., & 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, 197–211. https://doi.org/10.21256/zhaw-4663

Book chapters, peer-reviewed

• Bergmann, A., Streiff, G., Schuler, C., & Montanari, H. (2025). Rechnungslegung und Berichterstattung. In T. Jaag, M. Rüssli, & V. Jenni (eds.), GG - Kommentar zum Zürcher Gemeindegesetz : und zu den politischen Rechten in den Gemeinden (pp. 714–815). Schulthess.
• Bergmann, A., & Schuler, C. (2017). Rechnungslegung und Berichterstattung. In T. Jaag, M. Rüssli, & V. Jenni (eds.), GG - Kommentar zum Zürcher Gemeindegesetz : und zu den politischen Rechten in den Gemeinden (pp. 617–685). Schulthess.

Other publications

• Grafl, A., & 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. https://cfrr.worldbank.org/publications/data-guide#download
• Grafl, A., Schuler, C., Fuchs, S., Bergmann, A., Horni, P., Warzecha, I., & Boyce, D. (2020). Stocktaking of public sector accounting and reporting environment in PULSAR beneficiary countries. World Bank Group. https://cfrr.worldbank.org/sites/default/files/2020-11/pulsar_stock_pages_0.pdf
• Cometta, C., Kobe, C., Abegg, A., Dörig, L., Schleiniger, R., Stücheli-Herlach, P., Brüesch, C., Fuhrimann, S., Schmitt, A., Schuler, C., Fuchs, S., Trinkler, G., Eschenauer, U., Braunreiter, L., Kuehn, T., Yildirim, O., Lobsiger-Kägi, E., Spiess, H., Carabias-Hütter, V., & Müller, A. W. (2017). Umsetzung der Energiestrategie 2050 - Band II : Neue Ansätze für Staat und Wirtschaft (C. Cometta & C. Kobe, eds.). ZHAW Zürcher Hochschule für Angewandte Wissenschaften. https://doi.org/10.21256/zhaw-1233
• Schuler, C., Trinkler, G., & Fuchs, S. (2017). Call Energie Projekt : Kantonale Beteiligungen an EVUs im Kontext moderner Finanzberichterstattung am Beispiel des Kantons Graubünden. ZHAW Zürcher Hochschule für Angewandte Wissenschaften. https://doi.org/10.21256/zhaw-1236
• Fuchs, S., Horni, P., Schuler, C., & Bergmann, A. (2016). The star-trek economics of central banks and the supportiveness of financial strength : empirical evidence from OECD central banks. 20th Annual International Research Society on Public Management IRSPM Conference, Hong Kong, 13-15 April 2016. http://programme.exordo.com/irspm2016/delegates/presentation/92/
• Bergmann, A., Fuchs, S., Gut, M., Nagel, G., Schuler, C., Streiff, G., & Trinkler, G. (2016). Rechnungslegung und Eigentümerrolle von öffentlich-rechtlichen Körperschaften (ÖRK) bei Energieversorgungsunternehmen (EVU). ZHAW Zürcher Hochschule für Angewandte Wissenschaften. https://doi.org/10.21256/zhaw-1048
• Abegg, A., Benz, A., Bergmann, A., Braunreiter, L., Brüesch, C., Carabias-Hütter, V., Cometta, C., Conrad, N., Eschenauer, U., Fuchs, S., Fürer, S., Fuhrimann, S., Gut, M., Haelg, S., Kobe, C., Lobsiger-Kägi, E., Müller, A. W., Nagel, G., Qvist-Sorensen, P., et al. (2016). Umsetzung der Energiestrategie 2050: Herausforderungen und Chancen für Staat und Wirtschaft (C. Cometta, C. Kobe, & A. Benz, eds.). ZHAW Zürcher Hochschule für Angewandte Wissenschaften. https://doi.org/10.21256/zhaw-1053
• Bergmann, A., Fuchs, S., & Schuler, C. (2015). Staatliche Defizite und Schulden : volkswirtschaftliche vs. betriebswirtschaftliche Realitäten. Ökonomenstimme. https://oekonomenstimme.org/articles/880

Oral conference contributions and abstracts

• Schuler, C., Grossi, G., & Fuchs, S. (2021). On the WHY and WHAT of public sector accounting reforms : empirical evidence from South-Eastern Europe and Central Asia. 18th Biennial CIGAR Conference, Online, 24-25 June 2021.
• Schuler, C., Fuchs, S., & Horni, P. (2019). A comparative analysis of the public sector accounting environment in the Western Balkan and Black Sea region. IIAS Congress 2019, Singapore, 18-21 June 2019.
• Schuler, C., Fuchs, S., & Bergmann, A. (2018). Does the theory of change deliver new insights how to overcome the limits of PFM reforms? 14th CIGAR Workshop 2018, Zagreb, Croatia, 5-6 July 2018.
• Schuler, C., Ponta, O., & Fuchs, S. (2018). Does the theory of change deliver new insights how to overcome the limits of PFM reforms? 22nd Annual International Research Society for Public Management IRSPM Conference, Edinburgh, 11-13 April 2018.
• Schuler, C., Fuchs, S., & Bergmann, A. (2017). What can PEFA tell us about the efforts made towards better performance in PFM systems? 21st Annual International Research Society on Public Management IRSPM Conference, Budapest, 19-21 April 2017.
• Fuchs, S., Horni, P., Schuler, C., & Bergmann, A. (2016). The star-trek economics of central banks and the supportiveness of financial strength : empirical evidence from OECD countries. EGPA PSG XII Spring Workshop, Modena, Italy, 5-6 May 2016.

go back