CIGAR is a network on comparative international governmental accounting research. CIGAR's mission is to promote worldwide discussion and research on comparative governmental accounting. The main means to realize this mission are the organisation of biennial conferences, biennial workshops dedicated to more specific research themes, and a regularly appearing Newsletter. The CIGAR Network stimulates the production of individual and joint papers, preferably in an international comparative perspective, and the publication of books and journal special issues comprising selections of papers presented at our conferences and workshops.
16th Biennial CIGAR Conference— CIGAR Network 30th Anniversary
Porto, Portugal, June, 8-9, 2017, being preceded by the PhD seminar (June 7, 2017)
“Future avenues for Public Sector Accounting: engaging research, practice and use”
Over the last 30 years, the CIGAR Network has established itself as one of the main international fora discussing and researching on the most relevant and up-to-date topics related to public sector accounting in its broadest sense. Examples of such can be found in the several publications coming from the Network’s events (http://www.cigar-network.net/previous-events/conferences). Across time, it can be noted that the CIGAR Network has been in synchrony with governmental accounting reforms, addressing actual changes happening in different countries - doing research on new practices, hence searching for practice relevance. Reaching an indisputable landmark in governmental accounting research, it is time for the Network to reflect on how to continue facing and creating new research challenges. The current context seems to be bountiful, as it is providing yet again many topics promising to become future avenues for public sector accounting research.
On the other hand, despite all efforts, a considerable gap between academic and practitioners continues to exist.
An increased collaboration between these, accompanied perhaps by more practice-oriented approaches, seems imperative to accomplish research goals. A more socially and politically accountable knowledge production process and output is highly important to make public sector accounting more relevant. Accordingly, authors interested in participating in the 16th CIGAR Biennial Conference are challenged to present papers taking into account the above and in the following broad topics, among others:
- International and European harmonization in public sector accounting (IPSAS/EPSAS)
- The role of accounting systems for ‘new’ phenomen
- The usefulness of public sector accounting information
Topics can be addressed using either qualitative or quantitative approaches; research on the realities of developing and emerging countries is also encouraged. As its name suggests, the CIGAR Network emphasises the importance of comparative studies as a source of better understanding.
Ph.D. students are invited to submit either an extended abstract, a proposal or a full paper on any topic related to public sector accounting in its widest scope. Selected participants are expected to present their research project/paper to colleague students, assisted by two senior researchers in order to receive fruitful suggestions and valuable feedback. The seminar, chaired by Susana Jorge and Dorothea Greiling, offers the opportunity to join a growing community of young scholars interested in governmental accounting research.
Abstracts (1-2 pages) for the Conference are to be submitted by 31 January 2017. On acceptance, full papers are expected by 30 April 2017.
The event is jointly organized by the Polytechnic Institute of Cávado and Ave (IPCA) – Management School and Research Centre on Accounting and Taxation (CICF— http://www.cicf.ipca.pt/en) – and the Faculty of Economics of the University of Coimbra (FEUC – www.fe.uc.pt).
In the August 2016 Newsletter, Sara Giovanna Mauro discusses the introduction of performance-based budgeting (PBB) in the Italian public sector. This context is characterized by a legalistic and bureaucratic culture, and legislative interventions to introduce PBB at the central government may have difficulties in creating the required cultural support.
Susana Jorge gives an introduction on the implementation of IPSAS in Portugal. From January 2017 the public sector in this country will have an IPSAS-based accounting system. However, the Portuguese public sector accounting standard-setter is now considering a simplified system for smaller entities.
The following conferences and calls for papers are announced: the annual IRSPM Accounting and Accountability SIG workshop (Venice, Italy, 28-29 November, 2016); the Conference on Public Services and Charities: Accounting, Accountability and Governance at a Time of Change (Belfast, Northern Ireland, 18-19 January, 2017); the Annual Conference of the Journal of Finance and Management in Public Services (Nottingham, UK, 16 September, 2016.
On page 4 a short summary of the recent keynote speech at APIRA by Ileana Steccolini is presented. In her speech she proclaimed that Public Sector Accounting (PSA) has experienced a golden age in the wake of the New Public Management movement, but may now prove to become its golden cage so some suggestions are offered to get out of this cage.
We have a post concerning our next biennial Conference, to be held in Porto (Portugal) on June, 8-9, 2017, preceded by the PhD seminar on June 7, 2017. The 16th CIGAR Conference will mark the celebration for the 30th anniversary of our Network. Its main theme will be “Future avenues for Public Sector Accounting: engaging research, practice and use”