Christoph Schuler

Personal profile

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

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

• Partnership Public Financial Management / Team member / Project ongoing
• 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

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; 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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