Comparative International Governmental Accounting Research Network

CIGAR Newsletter

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CIGAR Newsletter October 2017

In the Editorial, Bram Faber discusses a set of country indices and international benchmarks, which can prove useful in Governmental Accounting Research, by providing significant possibilities for analysis.

On page 2, Jan van Helden and Christoph Reichard report on an ongoing research project, which moves from the observation that the introduction of accrual-based reporting does not always imply a similar move in budgeting. This mismatch is not the obvious choice, but it may have some merits, so a deeper insight is needed, they suggest.

Conferences and related calls for papers are announced on page 3. Information is given about:

  • The Conference on Accounting for the Public Sector at a Time of Crisis (Queen’s University Belfast 17-18 January 2018);
  • The EGPA PSG XII Spring Workshop (Rostock, Germany, May 3-4, 2018);
  • The Workshop on How do local governments cope with austerity, shocks and crises? A global perspective on governmental accountability and financial resilience (Newcastle University London, 22 November 2017).


The same page 3 presents a call for papers for a special issue in Accounting in Europe, on the theme The challenging task of developing European Public Sector Accounting Standards. The guest editors are Josette Caruana, Eugenio Caperchione and Susana Jorge (deadline for full papers March 31, 2018).

Finally, page 4 provides a first information and the call for papers for the 14th CIGAR workshop (Zagreb, Croatia, July 5-6, 2018), on the topic Accounting for Budgeting and Fiscal Responsibility. Abstracts for the workshop are due March 1, 2018; full papers are expected by June 10, 2018.

Newsletter October 2017

CIGAR Newsletter July 2017

In the Editorial, Susana Jorge gives a report on our Conference in Porto.

Those of you who were there, will be pleased to get some flavour yet of the wonderful Porto atmosphere, for which thanks goes to the hosts Maria José Fernandes, Patrícia Gomes, Susana Jorge. And those who were not in Porto will discover what they have missed, and will find reasons to participate next time!

On page 2, a feedback on the PhD seminar is given by Dorothea Greiling and Susana. Our PhD candidates were heavily engaged for a full day, but we believe their additional effort has been worthwhile.

Conferences and related calls for papers are announced on page 3. Information is given about:

  • The Workshop of the IRSPM SIG on Accounting and Accountability (Freiburg im Breisgau, Germany, October 9-10, 2017);
  • The 16th international Congress on Accounting and Auditing (CICA) “From academy to profession” (Aveiro, Portugal, October 12-13, 2017),;
  • The LAEMOS Conference “Organizing for Resilience: Scholarship in Unsettled Times” (Buenos Aires, March 22–24, 2018).

The same page 3 hosts information about a new book series on Public Sector Financial Management, launched by Palgrave Macmillan. Proposals for new books (mainly edited books but also monographs) addressing the series’ relevant areas are very welcome.

Finally, page 4 provides the call for a special issue in TÉKHNE – Review of Applied Management Studies, on the theme Harmonization in public sector accounting: successes and disappointments. The guest editors are Patricia Gomes, Susana Jorge and Maria José Fernandes (deadline for full papers December 30, 2017).

And last, but really not least, we are delighted to inform you all that Klaus Lüder has been awarded the German Federal Cross of Merit for his works in the field of public sector budgeting and accounting. An important recognition, for a life of service to the public sector. Congratulations, dear Klaus!

Newsletter July 2017

CIGAR Newsletter April 2017

In the Editorial, Yuri Biondi intervenes about the complex issues concerning financial sustainability in Central governments, which require to combine tax revenues with the placement of public (sovereign) debt. Based on the specificities of the public sector, Yuri Biondi claims for a reconsideration of public sector balance sheet and cash flow statements, so to better represent the specific working of public finances.

On page 2, Alina Dudau and Enrico Bracci report on the November 2016 workshop of the IRSPM Accounting & Accountability Special Interest Group. The workshop was on performance measurement in conditions of complexity and has been the occasion for very interesting and active discussions among scholars, which allowed to identify future research pathways.

Conferences and related calls for papers are announced on page 3.

Information is given about:

- the 4th International Workshop on ICT for Auditing (Lisbon, Portugal, June 21-24, 2017);

- the New Public Sector Seminar (Edinburgh, November 2-3, 2017);

- a Special workshop (Rio de Janeiro, November 2017), linked to a RAP special issue.

The same page 3 calls for a venue for the 2018 CIGAR workshop, and for following years’ events. Proposals are due May 25, 2017 , so please consider hosting a CIGAR event!

Finally, page 4 provides the call for a special issue in the Baltic Journal of Management, on the theme Accounting and performance management innovations in public sector organizations, to be guest edited by Anatoli Bourmistrov, Giuseppe Grossi and Toomas Haldma (deadline for full papers November 1, 2017).

Newsletter April 2017

CIGAR Newsletter January 2017

In the Editorial, Francesca Manes Rossi and Sandra Cohen give an interesting update on integrated reporting. They explain that integrated reporting is a result of integrated thinking within an organization. This means that some changes should occur in the way in which strategies are designed and translated into actions, basically involving all the different areas in the value creation process. The authors call for participation in the debate on integrated reporting by public sector accounting scholars.

On page 2, the project DiEPSAm (Developing and implementing European Public Sector Accounting modules) is introduced. This project is a cooperation between five European universities and aims to develop an academic course for Bachelor's or Master's degree programs that concentrates on European Public Sector Accounting.

Conferences and related calls for papers are announced on page 3. Information is given about:

- the 9th Accounting History International Conference (Verona, Italy, 6-8 September 2017);
- the 5th biennial international conference of the Global Accounting and Organizational Change (GAOC) Research network (Melbourne, 26-28 November 2017);
- the annual EGPA Annual Conference (Milan, Italy, 30 August to 1 September 2017) and the track of the PSG XII.

On page 3 we also remind you about the CFP for our 16th Biennial CIGAR Conference (CIGAR Network 30th Anniversary):
Future avenues for Public Sector Accounting: engaging research, practice and use to be held in Porto, Portugal, 8-9 June, 2017, and for the PhD seminar (7 June 2017).

Page 4 provides the calls for two publications:

- a special forum of Accounting, Auditing & Accountability Journal on "Accounting and Accountability changes in Knowledge Intensive Public Organisations" (deadline for full papers 30 June 2017);
- the book Modernization and Accountability in Public Sector Management for which you can send in a proposal for a chapter. Please note that the deadline is rather close: 30 January.

Newsletter January 2017

CIGAR Newsletter October 2016

In her Editorial, Susana Jorge reports on the CIGAR workshop held in Wellington last July. As you will read, we had plenty of interesting talks and discussions, so we are indebted to both Victoria University of Wellington Business School and Massey University's School of Accountancy for their hospitality.

As a part of our ongoing commitment to support young scholars with feedback and suggestions on their research, Wellington also hosted the
2016 PhD Colloquium. Mandy Cheung, a PhD student, gives her impression on this event (page 2).

On page 4 Jan van Helden and his fellow guest editors offer a short presentation of the November 2016 PMM special issue on Politicians and accounting information.
The papers collected seem to indicate that politicians are only interested in accounting information under specific circumstances, which circumstances also determine the way they use this information. This makes the link between politicians and accounting information resemble a marriage of convenience.

We then have 2 calls for papers:

- a call for a Special issue in Public Administration on The role(s) of accounting and performance measurement in contemporary public administration (for inquiries email Ileana Steccolini This email address is being protected from spambots. You need JavaScript enabled to view it.This email address is being protected from spambots. You need JavaScript enabled to view it. ) (page 4)

- a call for a mini theme in Public Money & Management on Innovations in public sector financial and management accounting: for better or worse? (Call downloadable at  http://explore.tandfonline.com/cfp/bes/rpmm-innovations )(page 3)

Finally, you will find 3 conference announcements on page 3.
Information is given about:

- the international conference on Planning for Better Communities: the role of Public Administration in Advancing Innovation and Excellence (Cluj-Napoca, Romania, 3-5 November, 2016);

- the Second European Colloquium on Qualitative Research Methods in Business and Accounting (University of Minho, Braga, Portugal, April 3-4, 2017);

- the EGPA PSG XII Spring Workshop on Financial sustainability of public administrations: the catalytic role of public financial management (Valletta, Malta, May 4-5, 2017).

Newsletter October 2016

CIGAR Newsletter August 2016

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”.

Newsletter August 2016

CIGAR Newsletter April 2016

In the April 2016 Newsletter, the Editorial concerns the statutory audit of PIEs, public-interest entities. Johan Christiaens and Freya Vandendriessche pay particular attention to the new European rules on rotation of external auditors, and discuss their expected benefits, as well as some possible shortcoming.

Jan van Helden and Hassan Ouda provide us with some anticipation of the contents of a special issue on Public sector accounting in emerging economies, which will be published later this year in Critical Perspectives on Accounting.

A report from the IRSPM SIG Accounting and Accountability Workshop, held in Nottingham some months ago, is published on page 4.

Caroline Aggestam-Pontoppidan and Isabelle Andernack present a book on Interpretation and Application of IPSAS. They aim to provide an overview of IPSAS with a focus on their practical application and interpretation.

The following conferences and calls for papers are announced: the EGPA Conference (Utrecht, August 24-26, 2016) and the PSG XII panel; the FEE Public Sector Round Table (Brussels, April 7, 2016) and the FAM special issue on Public Sector Audit (deadline October 1,2016), linked to the EIASM Public Sector Conference in Lisbon (September 6-8, 2016).

We have two posts concerning CIGAR itself: the call for papers for a special issue of the Pacific Accounting Review on Government and Municipality Accountability (deadline November 30, 2016), which is linked to the CIGAR workshop and PhD colloquium in Wellington (July 7-9, 2016); a campaign to raise funds for PhD students to help them with the travel expenses in occasion of the PhD colloquium in Wellington.

Newsletter April 2016

CIGAR Newsletter February 2016

In the February 2016 Newsletter, Nils Soguel reports on the experience of the Swiss Public Sector Financial Reporting Advisory Committee. The main challenge the standard setter has to face is the fact that in a federal system decentralised jurisdictions cannot be imposed any set of standards; on the contrary, they will evaluate the proposed standards, and accept them under a number of conditions. This may apply, at the international level, also to the IPSASB, which cannot enforce its standards.

Tjerk Budding, a new Editorial Board member, encourages all readers of this Newsletter to submit contributions (p. 2). The Newsletter, and the CIGAR website, are the ideal place to exchange ideas, to inform colleagues about new projects or projects, to discuss emerging problems ­ so please send us any information you would like to spread to the whole CIGAR community

A book is presented, also at page 2, co-edited by Brusca, Caperchione, Cohen and Manes Rossi, dealing with the challenge of harmonizing Public Sector Accounting and Auditing in Europe. The book discusses in detail the accounting, budgeting and auditing systems in all levels of government in fourteen European countries, and critically reports the main similarities and differences among these systems ­ and the obstacles to overcome in order to successfully harmonize.

The next two pages announce Conferences. Information is given about the EGPA PSG XII Spring workshop in Modena (May 5-6, 2016); the EIASM Public Sector Conference in Lisbon (September 6-8, 2016); and the New Public Sector Seminar in Edinburgh (November 3-4, 2016).

We invite all interested parties to the CIGAR workshop and PhD Colloquium, to be held in Wellington, New Zealand, on 7-9 July 2016, as a joint event organized by Massey University School of Accountancy and Victoria University School of Accounting and Commercial Law.

Finally, the Newsletter announces the 16th CIGAR Conference, which will mark the celebration for the 30th anniversary of our Network. The conference will take place in Porto, in June, 8-9, 2017, being preceded by the PhD seminar in June 7, 2017. We will discuss about «Future avenues for Public Sector Accounting: engaging research, practice and use»

Newsletter February 2016

CIGAR Newsletter October 2015

In the October 2015 Newsletter, the Editorial Team reports on Jostein Askim's keynote speech at our Malta Conference. Jostein confronted our research community with challenging insights from political science about the mindset of politicians.

N Fararin Ali, a PhD student in Accounting at Warwick, reports on her ongoing research about the application of public sector accounting reform in developing countries (p. 2). Her research seeks to fill the gap left by unresolved debates and relatively little empirical or theoretical work, and offers an in-depth exploration of contextual interactions between institutions and processes of accounting change in Malaysia.

Susana Jorge explains that Portugal has decided to embark in the IPSAS trip. The new integrated system is to be compulsory to all Public Administrations within the State’s Budget perimeter from 1 January 2017; 20 entities across several sectors of the Public Administration have been selected as pilots to introduce the system in 2016.

We then have Conference announcements and calls for papers:

  • The next CIGAR workshop (and a PhD Colloquium) will be held in Wellington, New Zealand, on 7-9 July 2016
  • The IRSPM Annual Conference (Hong Kong, 13-15 April 2016)
  • The APIRA Conference (Melbourne, Australia, 13-15 July 2016)
  • The EURAM Annual Conference (Paris, June 1-4 2016)

Newsletter October 2015

CIGAR Newsletter July 2015

In the July 2015 Newsletter, Josette Caruana reports on the Conference, held in Malta last month, and on its most important sessions. Susana Jorge and Dorothea Greiling give account of the papers presented in the PhD seminar and of the relevance of this seminar for CIGAR.

Then, a brief report is given of the network’s General Assembly, which renewed significantly the Board, for a 2 years term, which will last till the 2017 Conference (the Board composition is also reported).

Newsletter contains details of a call launched by AAAJ which will publish up to four articles arising from the Conference in a forthcoming section themed around public sector accounting, auditing or accountability issues.

A call for venues for the 2017 Conference (and for following years’ events) is published at page 3. Applications are due by October 31, 2015 .

Newsletter announces the annual workshops of the IRSPM Accounting and Accountability SIG in Nottingham, the 11th Interdisciplinary Workshop on Intangibles, Intellectual Capital and Extra-Financial Information in Athens, and the EGPA PSG XII Spring workshop “Innovations in public sector accounting standards: are EPSAS the best way to European harmonization?” in Modena.

Newsletter July 2015

CIGAR Newsletter April 2015

The April 2015 Newsletter contains a contribution from Mark Christensen on the Accrual Revolution. As a story reveals as much about the story-teller as about the story itself, he says, accounting researchers also need to think of how politicians see the story which may extend beyond the information produced. Then, Johan Christiaens and Freya Vandendriessche comment the Conceptual Framework IPSASB has recently published and raise some recommendations. It is good news a framework is finally in place, but some improvements might be welcome, they claim.

Newsletter includes announce tracks or conferences in Toulouse (August 2015), Edinburgh (November 2015) and Wellington (July 2016). These are all important events, especially the one in New Zealand: this will be the next CIGAR workshop! So, please save the date if you want to join us!

On page 3 it presents a book on Public Sector Accounting and Budgeting for Non-Specialists, co-authored by CIGAR Board members Jan van Helden and Ron Hodges.
Page 4 hosts the announcement of 2 call for papers for PMM themed issues (one of them linked to the CIGAR Malta Conference).

Finally,, we invite applications to join the CIGAR Board. This is an important issue, and we are sure there will be many CIGAR scholars willing to give a hand to the everyday life of their organization.

Newsletter April 2015

CIGAR Newsletter January 2015

The January 2015 Newsletter contains a report prepared by Igor Khodachek and Konstantin Timoshenko report on budgeting regulations issued in Russia at macro-level since 2000. They believe the existing system of governmental budgeting represents a hybrid, influenced by the ideas of NPM, other public sector reform discourses, ideas stemming from the Russian past as well as rhetoric.

Then, Yuri Biondi resumes the main findings of a special issue about EPSAS recently published in Accounting, Economics and Law: a Convivium.

Newsletter includes announce conferences in Cristal City (Virginia), Piacenza (Italy) and Hamburg (Germany). It also present two call for papers, for Accounting Forum (deadline May 15) and for Public Money and Management (deadline May 1).

We finally remind about the Malta CIGAR Conference. Please remember to send your abstract before January 31

Newsletter January 2015

CIGAR Newsletter October 2014

The October 2014 Newsletter reports on our Workshop held in Kristianstad (Sweden). Giuseppe Grossi was our host, and organised a very interesting Workshop about “Whole of Government Accounting and Auditing. International Trends". Following it, the PhD seminar was held in the same University, which was under the responsibility of Susana Jorge and Jan van Helden.

Newsletter includes the call for papers for the 15th Biennial Conference, which will be hosted by the University of Malta, on June 4-5, 2015, with the title "Making governmental accounting research more relevant: a practice-oriented approach". The Newsletter contains also two other call for papers: EGPA PSG XII in Winterthur and IRSPM Birmingham.

We finally report an invitation to join the recently developed Public Sector Accounting Abstracts Repository (PSAAR), a useful tool for researchers, entirely devoted to public sector accounting.

Newsletter October 2014

CIGAR Newsletter July 2014

The July 2014 Newsletter continues the debate initiated in January, by Jan van Helden, with new interventions:

  • Johan Christiaens suggests the opposition between accrual and cash is fruitless.
  • Dorothea Greiling recalls our attention on the risks of an information overload in the public sector.


Then the Newsletter includes the call for papers for the 15th Biennial Conference, which will be hosted by the University of Malta, on June 4-5, 2015, with the title "Making governmental accounting research more relevant: a practice-oriented approach". The Newsletter offers also an overview of how Josette Caruana and her team will organise this important event.

We finally report a call for papers and a conference announcement

Newsletter July 2014