Portrait
Pascal Horni is an external doctoral student of Prof. Dr. Leuffen and is pursuing his doctoral thesis on the harmonization of public sector accounting within the European Union, which is aimed to serve the effective implementation of fiscal surveillance in the context of the Maastricht criteria. His research aims the analysis of the influence of political factors on the European Public Sector Accounting Standards project (EPSAS) of the European Commission and deliberately goes beyond the mere managerial focus of previous research on this topic.
In his capacity as a research associate at the School of Management and Law of the Zurich University of Applied Sciences (ZHAW) in Winterthur (Switzerland), Pascal Horni is involved in consulting and research projects in the field of public finance and also teaches on this topic. Following the universities mission in applied sciences and within technical assistance and good governance programmes of actors in the international development cooperation, he supports various countries in the development, implementation and evaluation of reforms aiming to strengthen efficiency, effectiveness and transparency in dealing with public finances.