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).