Comparative International Governmental Accounting Research Network

CIGAR Governance

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During the 19th CIGAR Biennial Conference 29-30 June 2023 there was a change in the Executive Board. Susana Jorge stepped down from Chair and became a member of the Advisory Board. Giuseppe Grossi became the Chair of the CIGAR Board. Georgia Mattei joined the Executive Board.

As of the 17th CIGAR Biennial Conference held in Amsterdam, June 13-14 2019, the Network changed its governance. From now on, it will have an Executive Board (members: Tjerk Budding, Josette Caruana, Sandra Cohen, Giuseppe Grossi and Anne Stafford) chaired by Susana Jorge, and an Advisory Board (members: Anatoli Bourmistrov, Isabel Brusca, Eugenio Caperchione, Mark Christensen, Johan Christiaens, Dorothea Greiling, Ron Hodges, Hassan Ouda, Jan van Helden, Kiyoshi Yamamoto).

The current composition of the Executive Board and the Advisory Board is as follows:

Executive board

jussepeGiuseppe Grossi (Chair of the Executive Board) is PhD and Research Professor in Accounting at the Nord University (Norway), Kristianstad University (Sweden) and Kozminski University (Poland). Giuseppe’s diverse research focuses on governmental accounting, hybrid forms of governance and performance of knowledge intensive public organizations, state owned enterprises and smart cities. He has extensive experience in conducting country and comparative studies with scholars from different disciplines. He collaborates as expert with national and local governments, national Supreme Audit Institutions, the European Court of Auditors and the World Bank. Giuseppe’s publications appear in leading accounting and public management journals. He is in the editorial board and has been guest editor of several special issues in public management and accounting journals. He is editor-in-chief of the Journal of Public Budgeting, Accounting and Financial Management (JPBAFM) and associate editor of Qualitative Research in Accounting and Management (QRAM). This email address is being protected from spambots. You need JavaScript enabled to view it.

sandraSandra Cohen (Vice-Chair of the Executive Board) is a 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 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.

AdhikariPawan Adhikari is a Professor of Accounting at Essex Business School, University of Essex. His expertise lies within public sector accounting in emerging economies, an area in which he is involved since the last 20 years. His contemporary research has highlighted the issues that emerging economies face while improving their public sector accounting/accountability practices and is widely used in policy making in Nepal and India. He is a recipient of the two World Bank/PEFA funding and is involved in facilitating research projects in participatory budgeting in Benin and climate budget and investment in South Asia. He is a part of the European Commission’s grant to instigate capacity building programmes in Sri Lanka. Presently, he serves as an Associate Editor of the Journal of Public Budgeting, Accounting and Financial Management. 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. 

MatteiGiorgia Mattei is PhD and associate Professor in Business Administration at the department of Business Studies, Roma Tre University (Italy). Her research focus on public sector accounting and auditing. She as a consultant of some public entities and trainer of public managers. She is on the editorial board of Journal of Public Budgeting, Accounting and Financial Management (JPBAFM) and reviewer for a lot of high ranked journals. This email address is being protected from spambots. You need JavaScript enabled to view it.

RedmayneNives Botica Redmayne is a Fellow Chartered Accountant and is currently an Associate Professor at Massey University School of Accountancy, New Zealand. Nives’ main area of research and expertise is in financial reporting and assurance, Nives has contributed to the development of professional standards, guidance, and policies for practicing auditors in New Zealand by informing regulators, based on her research in financial reporting and auditing. She is on the editorial board of the Journal of Public Budgeting, Accounting and Financial Management (Emerald) and she has been guest editor of special issues in public sector accounting. Nives has participated in a number of consulting projects on private and public sector reporting, and she has been a member of research teams on several professional and EU founded projects. This email address is being protected from spambots. You need JavaScript enabled to view it. 

Advisory board

AnaloliAnatoli Bourmistrov, is Professor and Head of Department Economic Analysis and Accounting at Nord University Business School, Bodø, 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, issues of budgeting and long-term planning in the private and in the public sectors, international education cooperation. As a project manager at the High North Center for Business and Governance (Nord University Business School), he is involved in the fundraising and project management activities for international education and research projects directed towards Ukraine and Russia. 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.

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.
 
 
 eugenioEugenio Caperchione, Ph.D. 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.
 

josetteJosette Caruana is a certified public accountant and a senior lecturer at the Department of Accountancy of the University of Malta. 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. Josette has published in journals like Accounting, Auditing and Accountability, Accounting Forum and Public Money and Management. She has co-authored an edited book “Financial Sustainability of Public Sector Entities - the Relevance of Accounting Frameworks”, published by Palgrave Macmillan in 2019. This email address is being protected from spambots. You need JavaScript enabled to view it..

 
Mark ChristensenMark 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.
 
JohanJohan Christiaens is professor of public sector accounting at Ghent University, Department of Accounting, Corporate Finance and Taxation. He is registered auditor and participates in different public and non-profit sector commissions. His research and professional interests include public and non-profit sector accounting, auditing and financial management. He is involved in user need research and the development of regulations by standard setting bodies. 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.
 
 
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..
 
 
 HodgesRon Hodges  is Professor Emeritus of Accounting at the University of Birmingham. His research interests are within public sector financial reporting, including public private partnerships, audit and accounting regulation and the reporting of obligations arising from government guarantees. He has served in the past on the CIGAR Executive Board and the UK Financial Reporting Advisory Board. He has acted as an advisor for the NAO expert group on social housing and for a parliamentary inquiry into local public audit. 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). Associate Professor with Habilitation at the Faculty of Economics, University of Coimbra (Portugal), 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, IPSAS and public financial management, especially focusing on financial reporting in the Local Government. Between February 2013 and October 2017 was member of the Public Sector Accounting Standards Committee (CNCP) of the Portuguese Accounting Standards-Setting Commission, participating in the legislation adopting IPSASs to the Portuguese context. Chair of the CIGAR Biennial Conferences in 2007 (20th anniversary of the Network) and 2017 (30th anniversary of the Network). Co-chair of CIGAR PhD seminars from 2007 to 2019. Chair of the CIGAR Executive Board 2019-2023. Editor of the (CIGAR) book Implementing Reforms in Public Sector Accounting, Coimbra University Press (2008). CIGAR Newsletter editorial member. 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. 
 
HassanJan van Helden has been an academic staff member of the Faculty of Economics (an recently the Faculty of Economics and Business) of the University of Groningen, the Netherlands since 1991, initially as an associate professor and since the beginning of 1999 as a professor in management accounting (and emeritus professor since September 2010). From September 2001 until September 2005 he also has been vice-dean of the Faculty of Economics. In that capacity, the Faculty’s teaching activities were his responsibility. His research is focused on public management and public sector accounting, and has been published in a wide variety of international and domestic journals. He also co-edited several special issues in this domain in Critical Perspectives on Accounting, Financial Accountability and Management, Public Money and Management, and Qualitative Research in Accounting and Management. This email address is being protected from spambots. You need JavaScript enabled to view it.

anneAnne Stafford is a Professor of Accounting 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 Emeritus at the University of Tokyo, and Professor of Kamakura Women's University, Japan. He was formerly the research 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 interests are 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 public organizations including local governments. His publications appeared in Financial Accountability & Management, Administration and Society, International Journal of Public Administration and other leading journals. This email address is being protected from spambots. You need JavaScript enabled to view it.

 

CIGAR board members up to June 2019

Eugenio Caperchione (Chairman of the CIGAR Board)
Anatoli Bourmistrov
Isabel Brusca
Tjerk Budding
Josette Caruana
Mark Christensen
Johan Christiaens
Sandra Cohen
Dorothea Greiling
Giuseppe Grossi
Susana Jorge
Hassan Ouda
Marine Portal
Anne Stafford
Kiyoshi Yamamoto

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