Comparative International Governmental Accounting Research Network

CIGAR Newsletter

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CIGAR Newsletter July 2020

In this CIGAR newsletter, you will start by reading short summaries of our events held in June – the CIGAR Online Workshop in the University of South-Eastern Norway, and the 2nd IPSASB Research Forum, also hosted by our Network.

In page 4 you will read the first contributions, by Ron Hodges and Lauren Ellul, to the discussion forum Neo-liberal ideology threatens scholarship and collegiality of young researchers launched by Jan van Helden and Daniela Argento, in the April’s issue.

Finally, but certainly not least important, in page 3 you will read a new call for venues for our Biennial Conference for next year – 2021, as Tokyo hosts postponed their organization to 2023, due to the current pandemic context requiring contingency measures.

Newsletter July 2020

CIGAR Newsletter April 2020

In the CIGAR Network April Newsletter, you can find the following:

  • Update on the CIGAR Workshop and IPSASB Research Forum, in Norway by middle June – we go ahead as a virtual event;
  • A CFP by Journal of Public Budging, Accounting and Financial Management, guest edited by Giuseppe Grossi and Alfred Ho, on «Budgetary Responses to a Global Pandemic»; and
  • A discussion topic on the future of public sector accounting scholarship, launched by Jan van Helden (University of Groningen) and Daniela Argento (University of Kristianstad); the Newsletter Editorial Board would like to start a discussion forum on this matter, to run this year. Please send your views and thoughts to This email address is being protected from spambots. You need JavaScript enabled to view it.

Also, Sandra Cohen concludes her «Topical Public Sector Accounting Agenda Issues».

Finally, Public Money and Management launches a CFP for an issue on «Politicians’ use of accounting information—the interplay between users’ needs, usability and actual use», coming from the CIGAR Biennial Conference last year in Amsterdam. This follows a previous issue on the topic and continues to be guest edited by Jan van Helden (University of Groningen) this time together with Tjerk Budding (VU University Amsterdam).

As usual there are also other CFP and additional information we find to be useful.

Newsletter April 2020

CIGAR Newsletter January 2020

On behalf of the CIGAR Board, let me start by sending our Best Wishes for 2020! May it be a prosperous year to all of us, in the different perspectives of our lives. 

This message is to send you the first CIGAR Newsletter issue from 2020.

From its content, allow me to highlight the following:

- The “Practitioners’ inspired discussion on topical public sector accounting agenda issues” by Sandra Cohen, which will continue in the Newsletter in April.

- The call for papers for the CIGAR Network’s Annual Issue of Public Money & Management (PMM).

- A reminder of the 15th CIGAR Workshop and the 2nd IPSASB Research Forum, happening in Norway next June (the CFP for the former is still open until February).

- An update on the EPSAS Project, by our colleague Jens Heiling. 

We hope you appreciate these and the rest of the contents of this issue.


Newsletter January 2020

CIGAR Newsletter October 2019

This is the CIGAR most recent newsletter (Volume 10, issue 4), gathering several contributions, calls and announcements:

-          In the Editorial, Karoline Helldorff summarizes the paper she presented at the PhD seminar in Amsterdam, raising attention to some problems the EPSAS issuance may find within the EU legal framework for policy making, and calling attention for further research on the best instruments to pass EU public sector accounting policies;

-          Page 2 presents a summary of the 1st IPSASB Research Forum in Naples, which constituted a very good starting point to bring closer the collaboration between academics and practitioners, regarding PSA;

-          Also in page 2, a synthesis of the main points of Grossi’s keynote speech in APIRA is presented, on hybridization and public sector accounting;

-          Page 3, apart two conference announcements, presents the agreement between our Network and PMM for a 3-year special issue – the ‘CIGAR Annual Issue’; at the end, it recaps a CFP in AAAJ on the publicness of PSA;

-          Finally, in page 4 there is the CFP for the CIGAR workshop 2020, in Norway, on “The Quality of Public Sector Audit: Profession, Institutions and Standards”, and also a CFP in FAM on ‘The Future of Public Auditing’.

Newsletter October 2019

CIGAR Newsletter July 2019

This issue is mostly devoted to our 17th biennial conference, held in Amsterdam at mid-June, which was a highly interesting and intellectually stimulating event.

In the Editorial the conference hosts Tjerk Budding and Bram Faber give an overview of the conference itself, and focus on the contributions offered by the invited plenary speakers.

Susana Jorge and Dorothea Greiling, who took care again of our 13th PhD Seminar, summarize the main points of the papers presented by PhD students (page 2).

Jens Heiling reports (page 3) on a themed session about Public Sector Accounting Education which he organised together with Jim Chan, and invites to build a study group to advance the educational agenda. Please contact him if you want to contribute.

Two conferences are announced on page 2. Information is given about:

  • · the 4th Transylvanian International Conference in Public Administration (Cluj-Napoca, Romania, 24-26 October 2019)
  • · the 14th  International Conference of the International Society for Third-Sector Research (ISTR) (Montréal, Canada, 7 -10 July, 2020)

Two calls for papers for special issues are presented at page 2 and 3, respectively:

  • · the Journal of Public Budgeting, Accounting & Financial Management invites papers about “Accounting, Accountability, and Governance in Nonprofit Organisations and Government-owned Enterprises”. Deadline for full paper submission is October 31, 2019. Guest editors are Jarmo Vakkuri (Tampere University), Jan-Erik Johanson (Tampere University), Nancy Chun Feng (Suffolk University), and Filippo Giordano (LUMSA University).
  • · Public Money & Management invites papers about “Experiences and challenges with gender budgeting and accounting”. Deadline for full paper submission is November 30, 2019. Guest editors are Giovanna Galizzi (University of Bergamo), Elina Meliou (Newcastle University, London), and Ileana Steccolini (Essex University).

Last (but absolutely not least!), the Newsletter reports on CIGAR governance issues.

Two main decisions have been taken:

  • · an Advisory Board has been put in place, which will have the opportunity to serve the CIGAR community, and support the Board with advice and suggestions;
  • · the Board itself has been renewed, with Susana Jorge to be the Chair, and five colleagues to sit with her in the Board.

These decisions will allow CIGAR to enter the next decade under the leadership of colleagues who have already shown the highest dedication to the network, and who are fully equipped to embark new ideas and indicate new directions – without losing the essential of our history, the legacy of the network’s founders. So, best wishes to Susana and her colleagues!

Newsletter July 2019

CIGAR Newsletter April 2019

We open with Sheila Ellwood’s Editorial, which offers fresh insight into “Controversies and Topical Issues in Public Sector Accounting”. Our colleague summarises her presentation made at a symposium on the Future of Financial Reporting, organised by the British Accounting and Finance Association Special Interest Group on Financial Accounting and Reporting, hosted by the ACCA in London. Surely food for thought – in line with our series of Editorials!

Three conferences are announced on page 3. Information is given about:

  • · Charities, nonprofits and NGOs: (re)building trust and legitimacy (Belfast, September 2019);
  • · Public Sector Economics 2019 – Wealth and property taxation: where do we stand? (Zagreb, October 2019);
  • · NPM – the Final Word, New Public Sector Seminar (Edinburgh, November 2019).

Two calls for papers for special issues are presented at page 4:

  • · AAAJ invites manuscripts about Accounting and Performance Challenges in Hybrid Organizations: case studies. Deadline for full paper submission is December 15, 2019; info from the guest editors Giuseppe Grossi (This email address is being protected from spambots. You need JavaScript enabled to view it.), Martin Piber (This email address is being protected from spambots. You need JavaScript enabled to view it.), Massimo Sargiacomo (This email address is being protected from spambots. You need JavaScript enabled to view it.), Marie-Soleil Tremblay (This email address is being protected from spambots. You need JavaScript enabled to view it.), and Jarmo Vakkuri (This email address is being protected from spambots. You need JavaScript enabled to view it.);
  • · The Journal of Accounting in Emerging Economies (JAEE) aims to extend the contextual understanding of public sector accounting, auditing and budgeting practices and reforms in Emerging Economies, and therefore invites paper for a special issue. Deadline: October 31, 2019. Info from the guest editors Jan van Helden (This email address is being protected from spambots. You need JavaScript enabled to view it.), Chamara Kuruppu (This email address is being protected from spambots. You need JavaScript enabled to view it.), Pawan Adhikari (This email address is being protected from spambots. You need JavaScript enabled to view it.), and Davor Vasicek (This email address is being protected from spambots. You need JavaScript enabled to view it.).

As a last point, let us draw your attention on two publications stemming from previous CIGAR events (page 2):

  • · a Special Issue of Tékhne: Review of Applied Management Studies, collecting one editorial and four papers presented at the 16th Biennial CIGAR Conference, Porto, 2017
  • · the book Public Sector Accounting, Auditing and Control in South Eastern Europe, due for publication next month, edited by Vesna Vašiček and Gorana Roje, and strictly linked to the last CIGAR workshop (Zagreb 2018).

Clearly, the next Conference, to be held in Amsterdam on June 13-14, will also be very rich in opportunities to discuss research issues and to publish: so may we simply recall you about the Conference website and its email This email address is being protected from spambots. You need JavaScript enabled to view it.

Newsletter April 2019

CIGAR Newsletter January 2019

With this issue our Newsletter enters in its tenth year – a milestone, in a way.

Among the various announcements, let us emphasize the detailed information given about the 2019 CIGAR Conference (June 13-14) and PhD Seminar (June 12) (page 2). You will find some hints about the programme, the keynote speakers, the deadline for submitting your paper.  

The website reads ; email This email address is being protected from spambots. You need JavaScript enabled to view it.

Evgenii Aleksandrov’s Editorial discusses the contemporary streams of institutional theory and their application to management research. A great work has been done, he tells us, during a PhD course held at Nord University, Norway.

Important news come from Japan (page 2), where our colleague and CIGAR member Mari Yanagi Kobayashi was elected as the President of the Board of Audit of Japan, being the first female president in 150 years. Congratulations to Mrs. Prof. Kobayashi for her achievement, and best wishes for her actvities.

Four conferences are announced on pages 3-4. Information is given about:

  • · the 10thAsia-Australia Colloquium on Qualitative Research Methods in Business and Accounting (Singapore, 14-15 March, 2019);
  • · the Accounting, Economics and Law SASE Research Network Annual Conference (New York City, 27-29 June, 2019);
  • · the EGPA Permanent Study Group XII 'Public Sector Financial Management' Spring Workshop (Cluj-Napoca, Romania, 9-10 May, 2019);
  • · the Conference “New Zealand’s Public Finance Act at 30: lessons, achievements and future directions” (Wellington, 26-28 July, 2019).

Some of these conferences have tight deadlines, so please pay attention, if you are willing to submit.

Finally, a call for paper is presented at page 4, with the Journal of Public Budgeting, Accounting & Financial Management inviting papers about “Accounting for Unstable Environments in the Public Sector: Managing Complexity in Turbulent Times” (deadline November 30, 2019; info from This email address is being protected from spambots. You need JavaScript enabled to view it. )

Newsletter January 2019

CIGAR Newsletter October 2018

The most important information concerns our flagship event, the 2019 CIGAR Conference, to be held in Amsterdam on June 13-14, 2019. Please refer to page 4 of this Newsletter in order to know more about the Conference theme, the location, the dates for the submission of abstract and for registration. The website reads ; email This email address is being protected from spambots. You need JavaScript enabled to view it.

Our Conference host, Tjerk Budding, also wrote the Editorial, reporting the state of the art of Cost accounting in the Dutch public sector – both with regard to implementation and use.

Gianluca Zanellato, a PhD student in the University of Babes Bolyai (Romania), discusses on page 2 the reasons for State owned enterprises to adopt Integrated reporting. This paper was the object of a presentation during the CIGAR PhD seminar in Zagreb.

Three conferences are announced on page 3. Information is given about:

  • · the Annual SIG Workshop 2018 (Glasgow, 6-7 November, 2018);
  • · the 9th ACCA‘s public sector conference (Prague, 28 February—1 March, 2019)
  • · the Annual IRSPM Conference (Wellington, 16-18 April, 2019).

Finally, two calls for paper are presented, respectively at page 2 and page 4:

  • · The Journal of Public Budgeting, Accounting & Financial Management wants to investigate the issues and implications of sustainability and integrated reporting of public and hybrid organizations (deadline August 31, 2019; info from Massimo Sargiacomo (This email address is being protected from spambots. You need JavaScript enabled to view it.) and John Dumay (This email address is being protected from spambots. You need JavaScript enabled to view it.). 
  • · The Journal of Behavioral Public Administration (JBPA) invites manuscripts using experiments and/or behavioural theory to address important questions and inform theories with evidence in the non-profit and voluntary sector (deadline for an abstract November 1, 2018; info from Mirae Kim This email address is being protected from spambots. You need JavaScript enabled to view it.)

Newsletter October 2018

CIGAR Newsletter July 2018

The Editorial, prepared by Vesna Vasicek and Gorana Roje, reports on our most recent workshop in Zagreb, Croatia. In a warm and friendly atmosphere, 55 participants from 27 countries debated 2 days long about “Accounting for Budgeting and Fiscal Responsibility”.

One of the plenary sessions was devoted to the presentation of a book about “Public Sector Accounting, Auditing and control in South Eastern Europe”, to be published soon by Palgrave.

We all enjoyed the workshop, and Zagreb really was a nice place to meet!

Before the workshop, the PhD Seminar took place, also in Zagreb, under the supervision of Susana Jorge, Dorothea Greiling and Nives Botica-Redmayne (see page 2).

Five projects were presented, discussed and given advice. After that, the PhD students also participated to the workshop, so the exchange with senior scholars has been quite intense and – we believe – fruitful.

Page 3 reports a number of important news from our Network, and among them:

  • The dates for our 2019 Conference in Amsterdam (June 13-14)
  • The agreement reached with Public Money & Management, by which CIGAR will take the responsibility of one PMM issue per year for the next 3 years
  • The new editorship of the Journal of Public Budgeting, Accounting & Financial Management

We also give account of a new partnership with IRSPM A&A SIG and EGPA PSG XII, aimed at jointly commenting the IPSASB Exposure Drafts and Consultation papers.

Page 4 hosts a contribution by Jan van Helden, Eugenio Caperchione and Anna Francesca Pattaro: a framework is presented, which connects accounting information with its use in decision making. This framework was used in a paper on controversial city centre projects – the paper is available upon request.

Finally, please get aware of our call for:

  • new Board members;
  • venues (and themes) for our 2020 workshop and 2021 conference (page 4).

Please refer to the Chair for further info.

We hope this Newsletter can be relevant in your academic or professional activity and we look forward to having your feed-back. 

Newsletter July 2018

CIGAR Newsletter April 2018

The Editorial reports on a conference on “Harmonisation of Public Sector Accounting in Europe”, organised in Rostock by Peter Lorson and Ellen Haustein. The conference offered the opportunity to discuss different viewpoints, as well as to raise awareness for the EU-funded Erasmus+ DiEPSAm Project, aimed at developing and implementing university modules on Public Sector Accounting in Europe at five European universities. Peter and Ellen will be happy to give more information on this.

Mariannunziata Liguori also offers a review of a conference, held at Queen’s University Belfast, on “Accounting for the Public Sector at a Time of Crisis”. Topics spanned from ways in which accounting is mobilised in the identification and management of crises to decision making during severe budget restraint; from the adoption of business practices in the public sector to the understanding of accounting data by political actors; from the impact of economic and financial shocks on the sector to co-production and partnerships in the delivery of services. The conference is associated with a Special Issue of the journal Abacus: “Accounting for the Public Sector at a Time of Crisis”, edited by Noel Hyndman and Donal McKillop.

Conferences and related calls for papers are announced on page 3. Information is given about:

· The Symposium on Implementing Collaborative Governance (Palermo, Italy, 25-26 October 2018);

· The New Public Sector Seminar «Calculative practice and the shaping of public services» (Edinburgh, 8-9 November 2018);

· The La Trobe Business School Annual Public Sector Symposium (Melbourne, 5 September 2018) on the theme «Management control and risk management in the public sector».

We then complete this issue with two call for papers:

· at pages 3-4, we present the theme “Governmental accounting and public financial management reforms in Latin America”, to be guest edited by Mauricio Gómez Villegas and Andreas Bergmann on Public Money & Management (deadline for full papers September 1, 2018);

· at page 4, the attention is put on a special issue of Qualitative Research in Accounting & Management, guest editors Giuseppe Grossi, Daniela Argento and Dorota Dobija, about “Governing by numbers: audit culture and contemporary tales of universities’ accountability” (deadline for full papers January 15, 2019).

Newsletter April 2018

CIGAR Newsletter January 2018

The Editorial has been prepared by Luis Viana. With regard to PPP arrangements, Luis compares the annual report presented by the Government to the Parliament in Portugal and the UK, two countries with different institutional and reporting environments. This research points to the importance of designing a harmonized international framework for PPPs reporting to assure proper public scrutiny, because accounting standards alone may not be sufficient for this objective.

Conferences and related calls for papers are announced on page 3. Information is given about:

  • The 8th edition of the “Azienda Pubblica” Workshop Managing Innovation in the Public Sector. Theory and practice” (Ca’ Foscari University Venice, June 7-9, 2018);
  • The 10th International EIASM Public Sector Conference (Lund, Sweden, September 4-6, 2018)
  • The 2018 Congress of IIAS on Administrative Resilience (Tunis, June 25-29, 2018).

The same page 3 presents a call for papers for a special issue in Meditari Accountancy Research, on the theme Sustainability accounting, accountability and reporting in the public sector. The guest editors are Sumit Lodhia and Amanpreet Kaur (deadline for full papers June 30, 2018).

Page 4, finally, updates the information about the 14th CIGAR workshop (Zagreb, Croatia, July 5-6, 2018), on the topic Accounting for Budgeting and Fiscal Responsibility. Abstracts for the workshop are due March 1, 2018; full papers are due by June 10, 2018.

Two calls for papers for scholarly journals will be associated to this CIGAR workshop (Journal of Accounting in Emerging Economies; Public Money & Management).

Newsletter January 2018

CIGAR Newsletter October 2017

In the Editorial, Bram Faber discusses a set of country indices and international benchmarks, which can prove useful in Governmental Accounting Research, by providing significant possibilities for analysis.

On page 2, Jan van Helden and Christoph Reichard report on an ongoing research project, which moves from the observation that the introduction of accrual-based reporting does not always imply a similar move in budgeting. This mismatch is not the obvious choice, but it may have some merits, so a deeper insight is needed, they suggest.

Conferences and related calls for papers are announced on page 3. Information is given about:

  • The Conference on Accounting for the Public Sector at a Time of Crisis (Queen’s University Belfast 17-18 January 2018);
  • The EGPA PSG XII Spring Workshop (Rostock, Germany, May 3-4, 2018);
  • The Workshop on How do local governments cope with austerity, shocks and crises? A global perspective on governmental accountability and financial resilience (Newcastle University London, 22 November 2017).

The same page 3 presents a call for papers for a special issue in Accounting in Europe, on the theme The challenging task of developing European Public Sector Accounting Standards. The guest editors are Josette Caruana, Eugenio Caperchione and Susana Jorge (deadline for full papers March 31, 2018).

Finally, page 4 provides a first information and the call for papers for the 14th CIGAR workshop (Zagreb, Croatia, July 5-6, 2018), on the topic Accounting for Budgeting and Fiscal Responsibility. Abstracts for the workshop are due March 1, 2018; full papers are expected by June 10, 2018.

Newsletter October 2017

CIGAR Newsletter July 2017

In the Editorial, Susana Jorge gives a report on our Conference in Porto.

Those of you who were there, will be pleased to get some flavour yet of the wonderful Porto atmosphere, for which thanks goes to the hosts Maria José Fernandes, Patrícia Gomes, Susana Jorge. And those who were not in Porto will discover what they have missed, and will find reasons to participate next time!

On page 2, a feedback on the PhD seminar is given by Dorothea Greiling and Susana. Our PhD candidates were heavily engaged for a full day, but we believe their additional effort has been worthwhile.

Conferences and related calls for papers are announced on page 3. Information is given about:

  • The Workshop of the IRSPM SIG on Accounting and Accountability (Freiburg im Breisgau, Germany, October 9-10, 2017);
  • The 16th international Congress on Accounting and Auditing (CICA) “From academy to profession” (Aveiro, Portugal, October 12-13, 2017),;
  • The LAEMOS Conference “Organizing for Resilience: Scholarship in Unsettled Times” (Buenos Aires, March 22–24, 2018).

The same page 3 hosts information about a new book series on Public Sector Financial Management, launched by Palgrave Macmillan. Proposals for new books (mainly edited books but also monographs) addressing the series’ relevant areas are very welcome.

Finally, page 4 provides the call for a special issue in TÉKHNE – Review of Applied Management Studies, on the theme Harmonization in public sector accounting: successes and disappointments. The guest editors are Patricia Gomes, Susana Jorge and Maria José Fernandes (deadline for full papers December 30, 2017).

And last, but really not least, we are delighted to inform you all that Klaus Lüder has been awarded the German Federal Cross of Merit for his works in the field of public sector budgeting and accounting. An important recognition, for a life of service to the public sector. Congratulations, dear Klaus!

Newsletter July 2017

CIGAR Newsletter April 2017

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).

Newsletter April 2017

CIGAR Newsletter January 2017

In the Editorial, Francesca Manes Rossi and Sandra Cohen give an interesting update on integrated reporting. They explain that integrated reporting is a result of integrated thinking within an organization. This means that some changes should occur in the way in which strategies are designed and translated into actions, basically involving all the different areas in the value creation process. The authors call for participation in the debate on integrated reporting by public sector accounting scholars.

On page 2, the project DiEPSAm (Developing and implementing European Public Sector Accounting modules) is introduced. This project is a cooperation between five European universities and aims to develop an academic course for Bachelor's or Master's degree programs that concentrates on European Public Sector Accounting.

Conferences and related calls for papers are announced on page 3. Information is given about:

- the 9th Accounting History International Conference (Verona, Italy, 6-8 September 2017);
- the 5th biennial international conference of the Global Accounting and Organizational Change (GAOC) Research network (Melbourne, 26-28 November 2017);
- the annual EGPA Annual Conference (Milan, Italy, 30 August to 1 September 2017) and the track of the PSG XII.

On page 3 we also remind you about the CFP for our 16th Biennial CIGAR Conference (CIGAR Network 30th Anniversary):
Future avenues for Public Sector Accounting: engaging research, practice and use to be held in Porto, Portugal, 8-9 June, 2017, and for the PhD seminar (7 June 2017).

Page 4 provides the calls for two publications:

- a special forum of Accounting, Auditing & Accountability Journal on "Accounting and Accountability changes in Knowledge Intensive Public Organisations" (deadline for full papers 30 June 2017);
- the book Modernization and Accountability in Public Sector Management for which you can send in a proposal for a chapter. Please note that the deadline is rather close: 30 January.

Newsletter January 2017

CIGAR Newsletter October 2016

In her Editorial, Susana Jorge reports on the CIGAR workshop held in Wellington last July. As you will read, we had plenty of interesting talks and discussions, so we are indebted to both Victoria University of Wellington Business School and Massey University's School of Accountancy for their hospitality.

As a part of our ongoing commitment to support young scholars with feedback and suggestions on their research, Wellington also hosted the
2016 PhD Colloquium. Mandy Cheung, a PhD student, gives her impression on this event (page 2).

On page 4 Jan van Helden and his fellow guest editors offer a short presentation of the November 2016 PMM special issue on Politicians and accounting information.
The papers collected seem to indicate that politicians are only interested in accounting information under specific circumstances, which circumstances also determine the way they use this information. This makes the link between politicians and accounting information resemble a marriage of convenience.

We then have 2 calls for papers:

- a call for a Special issue in Public Administration on The role(s) of accounting and performance measurement in contemporary public administration (for inquiries email Ileana Steccolini 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. ) (page 4)

- a call for a mini theme in Public Money & Management on Innovations in public sector financial and management accounting: for better or worse? (Call downloadable at )(page 3)

Finally, you will find 3 conference announcements on page 3.
Information is given about:

- the international conference on Planning for Better Communities: the role of Public Administration in Advancing Innovation and Excellence (Cluj-Napoca, Romania, 3-5 November, 2016);

- the Second European Colloquium on Qualitative Research Methods in Business and Accounting (University of Minho, Braga, Portugal, April 3-4, 2017);

- the EGPA PSG XII Spring Workshop on Financial sustainability of public administrations: the catalytic role of public financial management (Valletta, Malta, May 4-5, 2017).

Newsletter October 2016

CIGAR Newsletter August 2016

In the August 2016 Newsletter, Sara Giovanna Mauro discusses the introduction of performance-based budgeting (PBB) in the Italian public sector. This context is characterized by a legalistic and bureaucratic culture, and legislative interventions to introduce PBB at the central government may have difficulties in creating the required cultural support.

Susana Jorge gives an introduction on the implementation of IPSAS in Portugal. From January 2017 the public sector in this country will have an IPSAS-based accounting system. However, the Portuguese public sector accounting standard-setter is now considering a simplified system for smaller entities.

The following conferences and calls for papers are announced: the annual IRSPM Accounting and Accountability SIG workshop (Venice, Italy, 28-29 November, 2016); the Conference on Public Services and Charities: Accounting, Accountability and Governance at a Time of Change (Belfast, Northern Ireland, 18-19 January, 2017); the Annual Conference of the Journal of Finance and Management in Public Services (Nottingham, UK, 16 September, 2016.

On page 4 a short summary of the recent keynote speech at APIRA by Ileana Steccolini is presented. In her speech she proclaimed that Public Sector Accounting (PSA) has experienced a golden age in the wake of the New Public Management movement, but may now prove to become its golden cage ­ so some suggestions are offered to get out of this cage.

We have a post concerning our next biennial Conference, to be held in Porto (Portugal) on June, 8-9, 2017, preceded by the PhD seminar on June 7, 2017. The 16th CIGAR Conference will mark the celebration for the 30th anniversary of our Network. Its main theme will be “Future avenues for Public Sector Accounting: engaging research, practice and use”.

Newsletter August 2016

CIGAR Newsletter April 2016

In the April 2016 Newsletter, the Editorial concerns the statutory audit of PIEs, public-interest entities. Johan Christiaens and Freya Vandendriessche pay particular attention to the new European rules on rotation of external auditors, and discuss their expected benefits, as well as some possible shortcoming.

Jan van Helden and Hassan Ouda provide us with some anticipation of the contents of a special issue on Public sector accounting in emerging economies, which will be published later this year in Critical Perspectives on Accounting.

A report from the IRSPM SIG Accounting and Accountability Workshop, held in Nottingham some months ago, is published on page 4.

Caroline Aggestam-Pontoppidan and Isabelle Andernack present a book on Interpretation and Application of IPSAS. They aim to provide an overview of IPSAS with a focus on their practical application and interpretation.

The following conferences and calls for papers are announced: the EGPA Conference (Utrecht, August 24-26, 2016) and the PSG XII panel; the FEE Public Sector Round Table (Brussels, April 7, 2016) and the FAM special issue on Public Sector Audit (deadline October 1,2016), linked to the EIASM Public Sector Conference in Lisbon (September 6-8, 2016).

We have two posts concerning CIGAR itself: the call for papers for a special issue of the Pacific Accounting Review on Government and Municipality Accountability (deadline November 30, 2016), which is linked to the CIGAR workshop and PhD colloquium in Wellington (July 7-9, 2016); a campaign to raise funds for PhD students to help them with the travel expenses in occasion of the PhD colloquium in Wellington.

Newsletter April 2016

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

CIGAR Newsletter October 2015

In the October 2015 Newsletter, the Editorial Team reports on Jostein Askim's keynote speech at our Malta Conference. Jostein confronted our research community with challenging insights from political science about the mindset of politicians.

N Fararin Ali, a PhD student in Accounting at Warwick, reports on her ongoing research about the application of public sector accounting reform in developing countries (p. 2). Her research seeks to fill the gap left by unresolved debates and relatively little empirical or theoretical work, and offers an in-depth exploration of contextual interactions between institutions and processes of accounting change in Malaysia.

Susana Jorge explains that Portugal has decided to embark in the IPSAS trip. The new integrated system is to be compulsory to all Public Administrations within the State’s Budget perimeter from 1 January 2017; 20 entities across several sectors of the Public Administration have been selected as pilots to introduce the system in 2016.

We then have Conference announcements and calls for papers:

  • The next CIGAR workshop (and a PhD Colloquium) will be held in Wellington, New Zealand, on 7-9 July 2016
  • The IRSPM Annual Conference (Hong Kong, 13-15 April 2016)
  • The APIRA Conference (Melbourne, Australia, 13-15 July 2016)
  • The EURAM Annual Conference (Paris, June 1-4 2016)

Newsletter October 2015

CIGAR Newsletter July 2015

In the July 2015 Newsletter, Josette Caruana reports on the Conference, held in Malta last month, and on its most important sessions. Susana Jorge and Dorothea Greiling give account of the papers presented in the PhD seminar and of the relevance of this seminar for CIGAR.

Then, a brief report is given of the network’s General Assembly, which renewed significantly the Board, for a 2 years term, which will last till the 2017 Conference (the Board composition is also reported).

Newsletter contains details of a call launched by AAAJ which will publish up to four articles arising from the Conference in a forthcoming section themed around public sector accounting, auditing or accountability issues.

A call for venues for the 2017 Conference (and for following years’ events) is published at page 3. Applications are due by October 31, 2015 .

Newsletter announces the annual workshops of the IRSPM Accounting and Accountability SIG in Nottingham, the 11th Interdisciplinary Workshop on Intangibles, Intellectual Capital and Extra-Financial Information in Athens, and the EGPA PSG XII Spring workshop “Innovations in public sector accounting standards: are EPSAS the best way to European harmonization?” in Modena.

Newsletter July 2015

CIGAR Newsletter April 2015

The April 2015 Newsletter contains a contribution from Mark Christensen on the Accrual Revolution. As a story reveals as much about the story-teller as about the story itself, he says, accounting researchers also need to think of how politicians see the story which may extend beyond the information produced. Then, Johan Christiaens and Freya Vandendriessche comment the Conceptual Framework IPSASB has recently published and raise some recommendations. It is good news a framework is finally in place, but some improvements might be welcome, they claim.

Newsletter includes announce tracks or conferences in Toulouse (August 2015), Edinburgh (November 2015) and Wellington (July 2016). These are all important events, especially the one in New Zealand: this will be the next CIGAR workshop! So, please save the date if you want to join us!

On page 3 it presents a book on Public Sector Accounting and Budgeting for Non-Specialists, co-authored by CIGAR Board members Jan van Helden and Ron Hodges.
Page 4 hosts the announcement of 2 call for papers for PMM themed issues (one of them linked to the CIGAR Malta Conference).

Finally,, we invite applications to join the CIGAR Board. This is an important issue, and we are sure there will be many CIGAR scholars willing to give a hand to the everyday life of their organization.

Newsletter April 2015

CIGAR Newsletter January 2015

The January 2015 Newsletter contains a report prepared by Igor Khodachek and Konstantin Timoshenko report on budgeting regulations issued in Russia at macro-level since 2000. They believe the existing system of governmental budgeting represents a hybrid, influenced by the ideas of NPM, other public sector reform discourses, ideas stemming from the Russian past as well as rhetoric.

Then, Yuri Biondi resumes the main findings of a special issue about EPSAS recently published in Accounting, Economics and Law: a Convivium.

Newsletter includes announce conferences in Cristal City (Virginia), Piacenza (Italy) and Hamburg (Germany). It also present two call for papers, for Accounting Forum (deadline May 15) and for Public Money and Management (deadline May 1).

We finally remind about the Malta CIGAR Conference. Please remember to send your abstract before January 31

Newsletter January 2015

CIGAR Newsletter October 2014

The October 2014 Newsletter reports on our Workshop held in Kristianstad (Sweden). Giuseppe Grossi was our host, and organised a very interesting Workshop about “Whole of Government Accounting and Auditing. International Trends". Following it, the PhD seminar was held in the same University, which was under the responsibility of Susana Jorge and Jan van Helden.

Newsletter includes the call for papers for the 15th Biennial Conference, which will be hosted by the University of Malta, on June 4-5, 2015, with the title "Making governmental accounting research more relevant: a practice-oriented approach". The Newsletter contains also two other call for papers: EGPA PSG XII in Winterthur and IRSPM Birmingham.

We finally report an invitation to join the recently developed Public Sector Accounting Abstracts Repository (PSAAR), a useful tool for researchers, entirely devoted to public sector accounting.

Newsletter October 2014

CIGAR Newsletter July 2014

The July 2014 Newsletter continues the debate initiated in January, by Jan van Helden, with new interventions:

  • Johan Christiaens suggests the opposition between accrual and cash is fruitless.
  • Dorothea Greiling recalls our attention on the risks of an information overload in the public sector.

Then the Newsletter includes the call for papers for the 15th Biennial Conference, which will be hosted by the University of Malta, on June 4-5, 2015, with the title "Making governmental accounting research more relevant: a practice-oriented approach". The Newsletter offers also an overview of how Josette Caruana and her team will organise this important event.

We finally report a call for papers and a conference announcement

Newsletter July 2014