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Bundesrechnungsmodell
Type
applied research project
Start Date
01 January 2001
End Date
31 December 2004
Status
completed
Keywords
öffentliches Rechnungswesen
Public Management
Public Management
Description
Im Auftrag der Eidg. Finanzverwaltung unterstützt das IDT-HSG unter der Leitung von Kuno Schedler das Projekt für eine Weiterentwicklung des Bundesrechnungsmodells. Das ganze Projekt ist in fünf Teilprojekte aufgeteilt. Projektleiter in der Eidg. Finanzverwaltung ist Antonios Haniotis.
Seit Herbst 2002 läuft die Umsetzungsphase, in der das IDT-HSG im Lenkungsausschuss vertreten ist.
Seit Herbst 2002 läuft die Umsetzungsphase, in der das IDT-HSG im Lenkungsausschuss vertreten ist.
Leader contributor(s)
Member contributor(s)
Knechtenhofer, Bernhard
Wohlwend, Werner
Partner(s)
eidg. Finanzverwaltung und externe Experten
Funder(s)
Principal
Eidg. Finanzverwaltung
Eprints ID
18126
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PublicationInnovating management and managing innovation in the public sector : The introduction of the New Accounting Model (NAM) in SwitzerlandWhen the manager of the Swiss Federal Government's Treasury (FFA - Federal Financial Administration), Peter Siegenthaler, took office in 2000, he was faced with a far-reaching challenge. The government had decided to replace the old accounting software with a fully integrated business software, and Siegenthaler was to lead the change process. At the same time, there was significant political pressure to change the accounting and budgeting system from a mainly cash based to an accrual based system. This led to a delicate situation: on the one side, a purely technical change was difficult and costly enough, and any further increase in complexity should be avoided. On the other side, the political pressure for change could not be ignored without the risk of being overrun by political decisions. How could Siegenthaler react to this challenge of management innovation in the public sector that factually would imply a far-reaching change in the management philosophy as much as in financial control ? This case describes the episode in which the federal administration in Switzerland decided to introduce a fairly revolutionary management innovation: the so-called 'New Accounting Model'. It gives insights about the actual process of reform and highlights the major factual changes in the accounting and budgeting system. It allows students at undergraduate level in Public Management and Public Administration to learn about accrual accounting and budgeting by means of a real-world example. Theorising about the process and complexities of organisational change in a politico-administrative context requires a level of abstraction achieved by students at graduate level. http://www.thecasecentre.org/educators/products/view?id=122262Type: case study