Comparative International Governmental Accounting Research Network

Latest news

A+ A A-

The contribution of International Research Networks on public sector accounting towards improving public sector financial management and reporting (update September 2018)

The CIGAR network, the EGPA PSG XII, and the Accounting and Accountability SIG of the IRSPM have jointly established a task force that brings together members of the three research networks interested in playing an active and influential role in the worldwide process of developing high quality public sector financial reports. The mission of the task force is to assist the EU legislator and the IPSASB in their efforts to improve public sector financial management and reporting, by drafting theoretically sound and empirically embedded documents, either spontaneously, or in response to an invitation to provide comments and empirical evidence, for example, on exposure drafts.

To date, the Task force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII has contributed on the following public consultations:

IPSAS Consultation Paper Financial Reporting for Heritage in the Public Sector
https://www.ifac.org/publications-resources/financial-reporting-heritage-public-sector

IPSAS Consultation Paper for Accounting for Revenue and Non-Exchange Expenses
https://www.ifac.org/publications-resources/accounting-revenue-and-non-exchange-expenses

Exposure Draft 63 Social Benefits
https://www.ifac.org/publications-resources/exposure-draft-63-social-benefits

Exposure Draft 64 Leases
http://www.ifac.org/publications-resources/exposure-draft-64-leases

IPSAS proposed strategy and work plan 2019-2023
http://www.ifac.org/publications-resources/ipsasb-proposed-strategy-and-work-plan-2019-2023

The contribution of International Research Networks on public sector accounting towards improving public sector financial management and reporting

The CIGAR network, the EGPA PSG XII, and the Accounting and Accountability SIG of the IRSPM have jointly established a task force that brings together members of the three research networks interested in playing an active and influential role in the worldwide process of developing high quality public sector financial reports. The mission of the task force is to assist the EU legislator and the IPSASB in their efforts to improve public sector financial management and reporting, by drafting theoretically sound and empirically embedded documents, either spontaneously, or in response to an invitation to provide comments and empirical evidence, for example, on exposure drafts.

To date, the Task force IRSPM A&A SIG, CIGAR Network, EGPA PSG XII has contributed on the following public consultations:

IPSAS Consultation Paper Financial Reporting for Heritage in the Public Sector
https://www.ifac.org/publications-resources/financial-reporting-heritage-public-sector

IPSAS Consultation Paper for Accounting for Revenue and Non-Exchange Expenses
https://www.ifac.org/publications-resources/accounting-revenue-and-non-exchange-expenses

The task force is currently working on the following consultation:
Exposure Draft 63 Social Benefits
https://www.ifac.org/publications-resources/exposure-draft-63-social-benefits

New book series under the title" Public Sector Financial Management"

Palgrave Macmillan launches a new book series under the title" Public Sector Financial Management".

The co-editors of the new series are Sandra Cohen, Eugenio Caperchione, Isabel Brusca, Francesca Manes Rossi.

This new series brings together cutting edge research in public administration on the new budgeting and accounting methodologies and their impact across the public sector, from central and local government to public health care and education. It considers the need for better quality accounting information for decision-making, planning and control in the public sector; the development of the IPSAS (International Public Sector Accounting Standards) and the EPSAS (European Public Sector Accounting Standards), including their merits and role in accounting harmonisation; accounting information’s role in governments’ financial sustainability and crisis confrontation; the contribution of sophisticated ICT systems to public sector financial, cost and management accounting deployment; and the relationship between robust accounting information and performance measurement. New trends in public sector reporting and auditing are covered as well. The series fills a significant gap in the market in which works on public sector accounting and financial management are sparse, while research in the area is experiencing unprecedented growth.

Correspondence regarding book proposals should be addressed to Jemima Warren at This email address is being protected from spambots. You need JavaScript enabled to view it..

For the flyer of the new book series click here.

Teaching European Public Sector Accounting at Universities: ERASMUS+ strategic partnership at European universities started

The project DiEPSAm (Developing and implementing European Public Sector Accounting modules | https://www.wiwi.uni-rostock.de/en/diepsam/home/) aims to develop an academic module for Bachelor's or Master's degree programmes that concentrates on European Public Sector Accounting. It is a cooparation of 5 European universities (the Johannes Kepler University Linz, the University of Tampere, the University of Rostock, the University of Leicester and the University of Coimbra). Thus, starting in the winter term 2017/2018, students will be able to attend a unique learning scheme regarding public sector accounting by participating lectures and seminars via video conferencing.

This strategic partnership and first results will be introduced during a session on public sector accounting teaching during the CIGAR conference on Friday, 9 June from 11 am to 1 pm.

Read more