Comparative International Governmental Accounting Research Network

CIGAR Newsletter

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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