Kosten der HRM2-Einführung: Eine Regulierungskostenanalyse auf Zürcher Gemeindeebene
The new municipal law in the canton of Zurich obliges the municipalities to adopt HAM2 by the year 2019. The aim of this article is to analyze the implementation costs of this new model by using the “Analysis of regulatory costs” from the Swiss federal government. It is the first time this methodolo...
| Main Authors: | , , |
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| Format: | Article |
| Language: | deu |
| Published: |
Ubiquity Press
2016-12-01
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| Series: | Yearbook of Swiss Administrative Sciences |
| Subjects: | |
| Online Access: | https://www.ssas-yearbook.com/articles/100 |
| _version_ | 1818330680466079744 |
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| author | Gabriel Trinkler Andreas Bergmann Sandro Fuchs |
| author_facet | Gabriel Trinkler Andreas Bergmann Sandro Fuchs |
| author_sort | Gabriel Trinkler |
| collection | DOAJ |
| description | The new municipal law in the canton of Zurich obliges the municipalities to adopt HAM2 by the year 2019. The aim of this article is to analyze the implementation costs of this new model by using the “Analysis of regulatory costs” from the Swiss federal government. It is the first time this methodology is being used on a regulation at cantonal level. Regarding empirical evidence, 17 interviews with all pilot- and project communities within the canton of Zurich serve as the basis of data. This full census is completed by a validation interview with the respective cantonal authority. The results show that the absolute costs of the implementation of HAM2 strongly correlate with the size of a community. Looking at the relative costs per capita, it appears that HAM2 is less cost intensive for tax subjects of larger municipalities. Besides the one-time project effort of implementation, the municipalities also have additional expenses in their daily business. However, these costs are low and worthwhile since they include managing the fixed assets accounting, which is according to the interviewees the most crucial advantage of HAM2. |
| first_indexed | 2024-12-13T13:07:48Z |
| format | Article |
| id | doaj.art-b7aebd0113214048ad494dfba50cd0ce |
| institution | Directory Open Access Journal |
| issn | 2632-9255 |
| language | deu |
| last_indexed | 2024-12-13T13:07:48Z |
| publishDate | 2016-12-01 |
| publisher | Ubiquity Press |
| record_format | Article |
| series | Yearbook of Swiss Administrative Sciences |
| spelling | doaj.art-b7aebd0113214048ad494dfba50cd0ce2022-12-21T23:44:46ZdeuUbiquity PressYearbook of Swiss Administrative Sciences2632-92552016-12-017110.5334/ssas.10099Kosten der HRM2-Einführung: Eine Regulierungskostenanalyse auf Zürcher GemeindeebeneGabriel Trinkler0Andreas Bergmann1Sandro Fuchs2IVM Institut für Verwaltungs-Management, ZHAW School of Management and Law, WinterthurIVM Institut für Verwaltungs-Management, ZHAW School of Management and Law, WinterthurIVM Institut für Verwaltungs-Management, ZHAW School of Management and Law, WinterthurThe new municipal law in the canton of Zurich obliges the municipalities to adopt HAM2 by the year 2019. The aim of this article is to analyze the implementation costs of this new model by using the “Analysis of regulatory costs” from the Swiss federal government. It is the first time this methodology is being used on a regulation at cantonal level. Regarding empirical evidence, 17 interviews with all pilot- and project communities within the canton of Zurich serve as the basis of data. This full census is completed by a validation interview with the respective cantonal authority. The results show that the absolute costs of the implementation of HAM2 strongly correlate with the size of a community. Looking at the relative costs per capita, it appears that HAM2 is less cost intensive for tax subjects of larger municipalities. Besides the one-time project effort of implementation, the municipalities also have additional expenses in their daily business. However, these costs are low and worthwhile since they include managing the fixed assets accounting, which is according to the interviewees the most crucial advantage of HAM2.https://www.ssas-yearbook.com/articles/100Harmonised Accounting Model 2Public Sector Accountinganalysis of regulatory costs |
| spellingShingle | Gabriel Trinkler Andreas Bergmann Sandro Fuchs Kosten der HRM2-Einführung: Eine Regulierungskostenanalyse auf Zürcher Gemeindeebene Yearbook of Swiss Administrative Sciences Harmonised Accounting Model 2 Public Sector Accounting analysis of regulatory costs |
| title | Kosten der HRM2-Einführung: Eine Regulierungskostenanalyse auf Zürcher Gemeindeebene |
| title_full | Kosten der HRM2-Einführung: Eine Regulierungskostenanalyse auf Zürcher Gemeindeebene |
| title_fullStr | Kosten der HRM2-Einführung: Eine Regulierungskostenanalyse auf Zürcher Gemeindeebene |
| title_full_unstemmed | Kosten der HRM2-Einführung: Eine Regulierungskostenanalyse auf Zürcher Gemeindeebene |
| title_short | Kosten der HRM2-Einführung: Eine Regulierungskostenanalyse auf Zürcher Gemeindeebene |
| title_sort | kosten der hrm2 einfuhrung eine regulierungskostenanalyse auf zurcher gemeindeebene |
| topic | Harmonised Accounting Model 2 Public Sector Accounting analysis of regulatory costs |
| url | https://www.ssas-yearbook.com/articles/100 |
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