Comparative International Governmental Accounting Research Network

Board Members

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eugenioEugenio Caperchione, Ph.D. (chairman of the CIGAR Board) is a professor of Public Management in the Department of Economics Marco Biagi in Modena and Reggio Emilia University. His main research area is public sector accounting, and he privileges the comparative approach. He has published extensively on this subject, and has taken intensively in the work of CIGAR and of EGPA. He has been a visiting professor or visiting scholar in Kristianstad (Sweden), Poitiers (France), Klagenfurt (Austria), Lima (Peru). 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.
 
AnaloliAnatoli Bourmistrov, is Professor and Head of Accounting and Management Control Section at University of Nordland Business School, Norway. He is a co-author of several books and articles associated with topics of accounting reforms in the public sector, especially from a comparative perspective between Norway and Russia, issues of budgeting and planning in the private and in the public sectors, international education cooperation as well as international cooperation in the field of energy. As a project manager at the High North Center (University of Nordland Business School), he is involved in the fundraising and project management activities for international education and research projects directed towards Russia and Ukraine. He received the David Solomons Prize, sponsored by the Charted Institute of Management Accountants (CIMA), for the best paper in the annual volume of Management Accounting Research for 2013. 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.
 
isabelIsabel Brusca is a Professor in the Department of Accounting and Finance at the University of Zaragoza, Spain. Her research and professional interest is focused on public administration accountability and management and audit. She has participated in numerous research projects in this field and is the author of several books and papers in prestigious journals. She has been consultant of the Committee on Local and Regional Democracy (CDLR) of the Council of Europe 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.
 
TjerkTjerk Budding is a senior lecturer in Public Sector Accounting at VU University, The Netherlands. He is head of the postgraduate program for public sector CFOs in this institution. His research focuses on public sector management and financial accounting. Tjerk Budding published in leading international journals, such as Financial Accountability & Management and Management Accounting Research. Furthermore, he is co-author of the book Public Sector Accounting, which was published by Routledge in 2014. This email address is being protected from spambots. You need JavaScript enabled to view it.
 
josetteJosette Caruana is a certified public accountant and a full-time lecturer at the Department of Accountancy of the University of Malta. She co-ordinates the Higher Diploma Public Accounting and Finance (offered in conjunction with the Institute of Public Administration), which is a government-sponsored accounting course for public officials. Josette is an adviser on local government with the Maltese Ministry for Justice, Culture and Local Government. Her area of research interest is Public Sector Accounting, in particular, government accounting (to include financial reporting, auditing and budgeting at both central and local level) and national accounting. 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..
 
Mark Christensen is Associate Dean at Southern Cross University, Australia. His research focuses on public sector accounting with special reference to accrual accounting including in journals Accounting, Organizations and Society, Accounting, Auditing & Accountability Journal, Financial Accountability & Management, Management, the European Accounting Review, the Australian Accounting Review, Accounting History and other respected journals. 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.
 
JohanJohan Christiaens is professor in Accountancy at Ghent University, Department of Public Governance, Management and Finance. He is registered auditor at EY Belgium and participates in different public and non-profit sector commissions. He is director of the Accounting Research Public Sector (ARPS) Ghent University - EY. His teaching and researching areas include governmental and not-for-profit accounting, reporting and auditing. 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.
 
sandraSandra Cohen is an Associate Professor of Accounting in the Department of Business Administration at Athens University of Economics and Business. Her research interests lie in the fields of "Public Sector Accounting", "Management accounting" and “Intellectual Capital”. Her research work has been published, among others, in Acccounting, Auditing and Accountability Journal,Financial Accountability and Management, International Review of Administrative Sciences, Accounting Forum, Omega, European Journal of Operational Research and has been presented in several international conferences. She is a member of the Hellenic Accounting and Auditing Standards Oversight Board (Greek National Accounting Standards Setter) and Co-chair to the XII Permanent Study Group “Public Sector Financial Management” of EGPA. She has participated in several consulting projects for both the private sector and the public sector and she has been a member of the research team in several EC founded projects. This email address is being protected from spambots. You need JavaScript enabled to view it..
 
DorotheaDorothea Greiling is a professor at the faculty of Social Sciences, Economics and Business at the Johannes Kepler University Linz, Austria. She is head of the Institute for Management Accounting. Her main research focuses on public accountability, performance management in the public and non-profit sector and reforms in reporting. 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..
 
jussepeGiuseppe Grossi is PhD and Professor in Public Management and Accounting at the School of Health and Society, Kristianstad University (Sweden) and Research Professor at Kozminski University (Poland). Grossi's research focuses on public governance, performance budgeting and management, hybrid organizations, smart cities, and internationalization of public sector accounting. Grossi recently published the book, Public Sector Accounting, with two colleagues (Routledge, 2015). 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.
 
SusanaSusana Jorge PhD in Accounting & Finance (Local Government Accounting), MSc in Business Management (Corporate Finance). Assistant Professor with aggregation at the Faculty of Economics, University of Coimbra, Portugal (tenure since 2008), teaching Public Sector Accounting and Financial Business Accounting. Researcher at CICP – Research Centre in Political Science, University of Minho, Portugal. Research interests: public sector accounting and management, especially focusing on financial reporting in Local Government. Since 2013, member of the Public Sector Accounting Standards Committee (CNCP) of the Portuguese Accounting Standards-Setting Commission; currently the Committee is in charge of adopting IPSASs to the Portuguese context. Editor of the (CIGAR) book Implementing Reforms in Public Sector Accounting, Coimbra University Press (2008). This email address is being protected from spambots. You need JavaScript enabled to view it.
 
HassanHassan Ouda is Professor of Accounting in the Faculty of Management Technology at the German University in Cairo (GUC). His research interests are in the areas of public sector accounting and budgeting reform (with a special attention to the implementation of accrual accounting and budgeting and performance budgeting) and the performance audit. He has more than 52 publications: refereed articles in the international journals, book chapters in International books and papers in the proceedings of international conferences. He is the editor of International Journal on Government Financial Management- USA. Since March 2013 he is member of the Public Sector Accounting Standards Committee-ICGFM. 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.
 
anneAnne Stafford is a Senior Lecturer in Accounting and Finance at Alliance Manchester Business School, University of Manchester, UK. She is a member of the ACCA's Global Forum for the Public Sector and a committee member of the BAFA (British Accounting and Finance Association) Special Interest Group for Public Services and Charities. Her research interests include financial analysis of public policy, particularly in relation to Public-Private Partnerships, public sector corporate governance and accountability, and disciplinary perspectives on the relationship between professional development and academic knowledge in accounting. Her work has been cited in submissions to governments, the OECD and the World Bank. This email address is being protected from spambots. You need JavaScript enabled to view it.
 
KiossiKiyoshi Yamamoto is Professor of Financial Management, Graduate School of Education at the University of Tokyo, Japan, and was formerly the director for the Center for National University Finance and Management. Dr. Yamamoto served as Director in the Board of Audit before moving into academics. His main research includes public sector management and accounting, higher education management and policy. Now as an advisor, he has worked for the Japanese Ministry of Finance, Ministry of Internal Affairs and Communications and other government organizations including local governments. Recent book is ‘Prometheus Assessed?’ coauthored by Shaun Goldfinch in April 2012, Chandos Publishing. 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.