Comparative International Governmental Accounting Research Network

Call for papers

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The quest for users’ needs in public sector reporting

Dear all,

We are pleased to announce that the Journal of Public Budgeting, Accounting & Financial Management dedicates a Special Issue to the theme: The quest for users needs in public sector reporting.

Please find the Call for Papers (CfP) attached. The deadline for submission is 10th November 2018.

Submissions: https://mc.manuscriptcentral.com/jpbafm
Contact details: For inquiries and further information please contact Ellen Haustein (University of Rostock, Germany), This email address is being protected from spambots. You need JavaScript enabled to view it.


We hope this can be of your interest,
 
Best regards,


Ellen Haustein, Peter Lorson, Eugenio Caperchione and Isabel Brusca

14th CIGAR Workshop

SAVE THE DATE: CIGAR 2018 WORKSHOP 5-6 JULY 2018 in Zagreb, Croatia

Dear CIGAR scholar,

We would like to draw your attention to the 14th CIGAR Workshop, which will be held in Zagreb, Croatia, on July 5-6, 2018 at the Faculty of Economics and Business. The Workshop will be preceded by the PhD colloquium, on July 4, 2018.

The theme of the Workshop is "Accounting for Budgeting and Fiscal Responsibility“.

The deadline for abstract submissions is the 10th of March 2018.

The call for papers and all details about the workshop and colloquium are now available at the workshop website: https://cigar2018.net.efzg.hr/

For any additional queries regarding the submission, please contact us at: This email address is being protected from spambots. You need JavaScript enabled to view it.

We hope to see all of you in Zagreb!

Best regards,

Vesna Vašiček, also on behalf of Gorana Roje, Martina Dragija Kostić, Sanja Broz Tominac

(The CIGAR 2018 Workshop Local Organizing Committee members)

Book "Financial Sustainability of Public Sector Entities: The Relevance of Accounting Frameworks" - Call for chapters

The co-editors of the book "Financial Sustainability of Public Sector Entities: The Relevance of Accounting Frameworks" Josette Caruana, Isabel Brusca, Eugenio Caperchione, Sandra Cohen, Francesca Manes Rossi have announced a call for chapters.

The chapters in the book should seek to answer research questions such as:

  • How can the IPSAS framework contribute towards better financial planning that supports financial sustainability?
  • To what extent can long-term financial plans meet the qualitative characteristics of financial reports as identified in the IPSASB Conceptual Framework?
  • In what ways can the measurement and recognition criteria identified in the IPSASB Conceptual Framework contribute towards realistic financial planning?
  • Which reporting frameworks may prove useful in assisting policy makers to derive appropriate measures for public services and assist their financial planning conducive to financial sustainability?
  • How can Institutions make reporting frameworks more robust so that financial reports contribute effectively towards better planning and policy making?
  • How can new reporting tools (for example, popular reporting, integrated reporting, sustainability reporting and intellectual capital reporting) be used to actively involve citizens in achieving sustainability?
  • Are accounting systems in place (for example, management accounting systems) adequate in providing information suitable for financial sustainability?
  • Are the new reporting trends suitable to provide information for sustainability?
  • Are there statistical models that would be suitable to assess the level of financial sustainability in a multifaceted way?

Chapter proposals (of between 800 and 1,200 words, including references) are expected by 1st October 2017.

The book is part of the Palgrave Macmillan book series Public Sector Financial Management

For more information click here

The challenging task of developing European Public Sector Accounting Standards

Special Issue in ACCOUNTING IN EUROPE

Guest Editors: Josette Caruana (University of Malta), Eugenio Caperchione (University of Modena and Reggio Emilia, Italy), Susana Jorge (University of Coimbra, Portugal)

The European Commission has embarked on the project to develop harmonised public sector accounting standards, that will be applicable for all EU member states.
According to Eurostat, the EPSAS are a necessary tool for fiscal and budgetary integration in the EU, and are required for more rigorous, transparent and comparable
reporting of information. The ultimate objective is to have more reliable reporting by EU member states, regarding the debt and deficit levels as required by the Treaty that binds them. In order for the EPSAS to be viewed as building blocks that could bridge the gap between micro- and macro-reporting levels, the input of various disciplines is required so that EPSAS achieve this ambitious target.

The aim of this Special Issue is to stimulate a more holistic debate about the reforms and innovations at all governmental levels and public sector organizations in Europe (central government, regional governments, local governments, public agencies, public hospitals and public universities).

We invite papers within the broad area of innovation in public sector accounting regarding the development of European standards, which may have policy relevant implications in order to obtain more transparent and comparable financial information in Europe, namely research works that fall within the fields of budgeting, financial accounting, reporting and auditing.

The following are possible questions that could be addressed in the papers. This list is not exhaustive:

• The contributions of various disciplines in the development of EPSAS; in other words, the requirement for a multi-disciplinary research platform;
• The function of EPSAS in relation to Europe’s national accounting systems;
• The challenges of adopting accounting standards both at national and international level (i.e.: IPSAS; EPSAS; national reforms), which includes the harmonization of governmental accounting;
• Innovations in accounting and budgeting for public sector entities;
• The role of Auditing in Public Financial Management systems;
• Experiences in the adoption of popular reporting, integrated reporting, sustainability reporting and performance reporting in public institutions.

Papers that fall within the general scope of EPSAS development and the comparability of governmental financial reporting and budgeting within the EU are also welcome.

Authors should submit their papers by 31st March 2018 to Accounting in Europe
(http://www.tandfonline.com/action/authorSubmission?journalCode=raie20&page=instructionsuctions) according to the journal guidelines.