Christoph Schuler

Work at ZHAW

Management role

dep. Head, Center for Public Financial Management

Position at the ZHAW

Research Associate
Institute of Public Management IPM
Center for Public Financial Management

www.zhaw.ch/ivm

Education and Continuing education

Expertise and research interests

Public Financial Management
International Public Sector Accounting Standards (IPSAS)
Public Financial Management Reforms
Financial Communication & Data Storytelling
Budgeting and Financial Planning
Fiscal Decentralization and Fiscal Equalization Systems
Financial Governance

Educational background

2012 - 2014: MSc in Business Administration with a Major in Public & Nonprofit Management, Zurich University of Applied Sciences & Lucerne University of Applied Sciences

2009: Visiting Student Toursim & Economics, Edinburgh Napier University, Scotland

2007 - 2010: BSc in Tourism Management, University of Applied Sciences HTW Chur

Membership of networks

• XING
• LinkedIn

Projects

• Digital and interactive annual reporting for Swiss cities and municipalities / Project leader / Project completed
• A Guide to Data Storytelling in the Public Sector / Project co-leader / Project completed
• PULSE - Public Sector Accounting Assessment / Deputy project leader / Project completed
• Economic Impact of COVID Interventions / Team member / Project completed
• Überarbeitung der Fachempfehlung 13 "Konsolidierung" des Harmonisierten Rechnungslegungsmodell 2 (HRM2) / Deputy project leader / Project completed
• Stocktaking of Public Sector Accounting and Reporting Environment in PULSAR Countries / Project leader / Project completed
• Analysis of Service Delivery of Albaniane Municipalities (Scoping Mission) / Team member / Project completed
• The Future of Swiss Hydropower: Distributional Effects of Water Fee Reform Options / Team member / Project completed
• Analysis and Evaluation of Public Financial Management Systems in Ecuador / Team member / Project completed
• Analysis on integrated financial management systems in Ecuador / Team member / Project completed
• Rechnungslegung und Eigentümerrolle von öffentlich-rechtlichen Körperschaften bei Energieversorgungsunternehmen / Team member / Project completed
• Discount rate for post-employment benefits according to IPSAS 25 / Team member / Project completed
• Public Financial Management Reforms in Colombia / Team member / Project completed
• Partnership Public Financial Management / Team member / Project completed

Publications

• Ramsden, Alma; Schuler, Christoph; Zehnder, Joëlle; Ponta, Oriana,

  2021.

  Devisenreserven der SNB zur Finanzierung der AHV?.

  Swiss Yearbook of Administrative Sciences.

  12(1), pp. 31-44.

  Available from: https://doi.org/10.5334/ssas.155

• 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

• 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

• Bergmann, Andreas; Schuler, Christoph,

  2017.

  Rechnungslegung und Berichterstattung

  .

  In:

  Jaag, Tobias; Rüssli, Markus; Jenni, Vittorio, eds.,

  GG - Kommentar zum Zürcher Gemeindegesetz : und zu den politischen Rechten in den Gemeinden.

  Zürich:

  Schulthess.

  pp. 617-685.

• Grafl, Antonia; Schuler, Christoph,

  2022.

  A guide to data storytelling in the public sector : communicating public finances effectively.

  International Bank for Reconstruction and Development / The World Bank.

  Available from: https://cfrr.worldbank.org/publications/data-guide#download

• 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

• 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; 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/

• 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.

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