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Guest lecture

The interaction of fiscal rules, productivity and accounting standards

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Prof Andreas Bergmann will present a Treasury Guest Lecture on the interaction of fiscal rules, productivity and accounting standards. The three concepts are traditionally only loosely related to each other, and if so in a rather descriptive way. However, the implementation of standard based accrual accounting permits to extend the private sector concept of productivity into the public sector. However, to achieve this, fiscal rules - traditionally defined as functions of economic aggregates - also need to be refined. Globally, this idea is just developing and empirical evidence is still limited. Also, the ideas are not yet on a common denominator and need some further discussion. But the prospect to overcome some traditional shortcomings of fiscal policy appear worthwhile.


Andreas Bergmann is a Full Professor of Public Finance and Director Public Sector at the Zurich University of Applied Sciences, School of Management and Law since 2002. He was Chair of the International Public Sector Accounting Standards Board (IPSASB) from 2010 until 2015, after serving the board as a public member since 2006. Since 2009 he’s also member of SRS-CSPCP, the Swiss Accounting Standard Setter for the Public Sector and since 2010 a member of the European Commission Accounting Advisory Group, both ongoing. In 2010, Andreas Bergmann was a Visiting Don Trow Fellow at Victoria University in Wellington, New Zealand. He is scientific advisor to PFM reforms in Switzerland, Europe, Asia, Latin America, and to various international organizations.

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Last updated: 
Wednesday, 26 April 2017