The influence of the nature of government accounting and reporting in decision-making

(). The influence of the nature of government accounting and reporting in decision-making: Evidence from Switzerland. Public Money & Management, Vol. 32, Nr. 1. 15. Peer reviewed.

While it is still debated, whether public sector accounting serves accountability and also decision making, there is empirical evidence from Switzerland that supports decision making. In fact, it shows that accrual type of information is used by decision makers and is therefore not only supporting a brought objective, but also the usefulness of accruals.