Pascal Horni

Work at ZHAW

Position

Research Associate / Project Leader

Focus

• Public Policy Evaluation and Causal Inference
• Public Finance and Public Financial Management
• Public Sector Accounting and Auditing

Professional development teaching

MAS Arts Management

Experience

• Research assistant
  Institute of Public Management, Zurich University of Applied Sciences
  10 / 2015 - 08 / 2017
• Audit Associate
  Deloitte Switzerland
  10 / 2014 - 09 / 2015
• Short Term Supporter Credit Department
  Falcon Private Bank Ltd., Zurich
  02 / 2012 - 02 / 2013

Education and Continuing education

Education

• Master of Science / Business Administration with a Major in Public and Nonprofit Management
  Zurich University of Applied Sciences (ZHAW) in cooperation with Lucerne University of Applied Sciences (HSLU)
  09 / 2015 - 07 / 2017
• Bachelor of Science / Business Administration with Specialization in Economics and Politics
  Zurich University of Applied Sciences
  09 / 2011 - 07 / 2014

Network

ORCID digital identifier

ORCID ID: 0000-0002-4012-6754

Projects

• Cross-border crisis management Germany - Switzerland - Austria / Team member / abgeschlossen
• PULSE - Public Sector Accounting Assessment / Team member / abgeschlossen
• Fiscal Stress and Resilience Assessment Framework for Swiss Municipalities / Team member / abgeschlossen
• Research note on the Swiss public pension system and its treatment in public sector accounting / Project leader / abgeschlossen
• Stocktake of current Multilateral development bank and bilateral donor support for IPSAS Accrual Accounting Implementation / Project leader / abgeschlossen
• Stocktaking of Public Sector Accounting and Reporting Environment in PULSAR Countries / Team member / abgeschlossen
• Capacity building on state budget accounting in Egypt / Project leader / abgeschlossen
• Annual Capacity and Performance Assessment of Kenian County Governments / Team member / abgeschlossen
• PSAS Gap Analyse Republik Serbien / Team member / abgeschlossen

Publications

• Horni, Pascal,

  2021.

  Voter turnout and abstention pricing : quasi-experimental evidence on the effects of a marginal increase in the monetary enforcement of compulsory voting.

  Journal of Elections, Public Opinion, and Parties.

  Available from: https://doi.org/10.1080/17457289.2021.1994579

• Horni, Pascal; Yerly, Nadia; Trinkler, Gabriel,

  2017.

  Debt containment rules in the era of true and fair accounting : fiscal leeway between hammer and anvil.

  Yearbook of Swiss Administrative Science.

  pp. 104-115.

  Available from: https://doi.org/10.21256/zhaw-4659

• Yerly, Nadia; Trinkler, Gabriel; Horni, Pascal,

  2017.

  Rechnungslegungsnormen und Schuldenbremsen in den Schweizer Kantonen : komplementär oder konkurrierend?.

  Expert Focus.

  91(8), pp. 491-495.

• Horni, Pascal; Köhli, Martin,

  2022.

  Local government auditing in Switzerland

  .

  In:

  Ferry, Laurance; Ruggiero, Pasquale, eds.,

  Auditing practices in local governments : an international comparison.

  Bingley:

  Emerald.

  pp. 139-147.

  Emerald Studies in Public Service Accounting and Accountability.

  Available from: https://doi.org/10.1108/978-1-80117-085-720221015

• Horni, Pascal; Galey, Joël,

  2022.

  Politische Kommunikation im Zeitalter sozialer Medien : eine Analyse des Twitter Diskurses zur Klimapolitik in der Schweiz

  .

  In:

  Pleger, Lyn Ellen; Mertes, Alexander, eds.,

  Digitale Transformation der öffentlichen Verwaltung in der Schweiz : Stand, Entwicklungslinien und Praxisbeispiele.

  Wiesbaden:

  Springer.

  pp. 173-192.

  Available from: https://doi.org/10.1007/978-3-658-36591-2_8

• Horni, Pascal; Bergmann, Andreas,

  2019.

  Accuracy or rule of thumb? : taking stock of current value estimation practices for GFS reporting purpose [paper].

  In:

  19th EURAM Annual Conference, Lisbon, Portugal, 26-28 June 2019.

• Horni, Pascal,

  2019.

  The political economy of administrative policy harmonization in the EMU : a discourse network analysis of the EPSAS project [paper].

  In:

  ECPR General Conference 2019, Wroclaw, Poland, 4-7 September 2019.

• Fuchs, Sandro; Ramsden, Alma; Horni, Pascal; Augustin, Lukas; Schwarz, Mirjam,

  2024.

  Das Resilienz-Playbook : Finanzstrategien für Städte und Gemeinden in unsicheren Zeiten.

  Winterthur:

  ZHAW Zürcher Hochschule für Angewandte Wissenschaften.

  Available from: https://www.zhaw.ch/storage/sml/institute-zentren/ivm/pfm/Resilienz_Playbook_Final.pdf

• 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

• Horni, Pascal; Fuchs, Sandro; Gourfinkel, Dmitri,

  2020.

  Strengthening fixed asset management through public sector accounting.

  Washington, D.C.:

  World Bank Group.

  Available from: https://doi.org/10.21256/zhaw-22267

• Schwaller, André; Kizilbash, Abbas; Vatyan, Arman; Bergmann, Andreas; Fuchs, Sandro; Horni, Pascal,

  2019.

  Benchmarking guide : integrating public sector accounting and government finance statistics: addressing the differences between international public sector accounting standards, government finance statistics, & the European system of accounts.

  Washington, D.C.:

  World Bank Group.

  Available from: https://doi.org/10.21256/zhaw-3195

• Horni, Pascal; Yerly, Nadia; Trinkler, Gabriel,

  2018.

  Co-creating value between PFM institutions: an integrated approach towards financial sustainability [paper].

  In:

  XXII IRSPM Annual Conference, Edinburgh, Scotland, 11-13 April 2018.

  Available from: https://irspm2018.exordo.com/files/papers/735/final_draft/Co-creating_value_between_PFM_institutions.pdf

• Fuchs, Sandro; Horni, Pascal; Brüesch, Caroline,

  2018.

  Financial resilience of hybrid organizations : the case of OECD central banks [paper].

  In:

  Congress of the International Institute of Administrative Sciences, Tunis, Tunisia, 25-29 June 2018.

  Available from: https://app.oxfordabstracts.com/events/243/submissions/33139/question/12359/programme-builder/download

• Alaverdyan, Karen; Fuchs, Sandro; Gamkrelidze, Davit; Halili, Kesjana; Horni, Pascal; Kizilbash, Abbas; Mackie, Andrew; Vatyan, Arman; Veronin, Angela; Zoricic, Hana,

  2018.

  Good practice template to public sector accounting reform roadmap.

  Washington, D.C.:

  World Bank Group.

  Available from: https://www.pulsarprogram.org/sites/pulsar/files/libdocs/PSA_Reform_Roadmap.pdf

• Bergmann, Andreas; Fuchs, Sandro; Horni, Pascal,

  2017.

  Die Finanzkraft von Zentralbanken im internationalen Vergleich.

  Ökonomenstimme.

  Available from: https://oekonomenstimme.org/articles/1156

• Githae, Peter; Matengo, Meshack; Lang, Achim; Horni, Pascal; Frener, Arlette,

  2017.

  County annual capacity & performance assessment (ACPA) : synthesis report.

  Nairobi:

  Matengo Githae & Associates.

• Brüesch, Caroline; Fuchs, Sandro; Horni, Pascal; Yerly, Nadia,

  2017.

  Management of opportunities in public administration and reporting on risks towards stakeholders [paper].

  In:

  21st Annual International Research Society on Public Management IRSPM Conference, Budapest, 19-21 April 2017.

  pp. 1-16.

  Available from: https://irspm2017.exordo.com/files/papers/412/final_draft/IRSPM_2017_MOO_Reporting_on_Risk_final.pdf

• 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/

• Horni, Pascal,

  2023.

  No end without clear means and ends : explaining ten years of non-success in the development of European public sector accounting standards.

  In:

  Brown Bag Seminar, University of Konstanz, Germany, 7 July 2023.

• 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.

• Horni, Pascal; Bergmann, Andreas,

  2018.

  Accuracy or rule of thumb? : taking stock of current value estimation practices for GFS reporting purpose.

  In:

  EGPA PSG XII Spring Workshop, Rostock, Germany, 3-4 May 2018.

• 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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