The CIGAR Doctor Colloquium was held at the University of Waseda, Tokyo, on the first day of the CIGAR conference, 28 June, 2023. Prof Giuseppe Grossi (Nord University and Kristianstad University) and Prof Pawan Adhikari (University of Essex) co-chaired the colloquium. Five PhD presentations were made - 3 in person by Elisabetta Pericolo (University of Udine), Tamara Volodina (Nord University) and Malim Azam (KU Leven) and 2 online by Anthonius H. Citra Wijaya (University of Gadjah Mada) and Maria Testa (Parthenope University of Naples). Michele Andreaus (University of Trento), Pawan Adhikari (University of Essex), Evgenii Aleksandrov (Nord University), Veronika Vakulenko (Nord University) and Silvia Iacuzzi (University of Udine) served as the discussants. The presentation covered a wide range of topics relating to the public sector, including co-production and digitalisation in elderly care; the information technology identity of public sector auditors; performance-based budgeting reform practices; institutional pressures in performance measurement systems; and the approach of utilities to sustainability reporting. Prof Shahzad Uddin from University of Essex delivered a keynote speech on the topic ‘theorising public sector accounting research’. Prof Uddin outlined how the understanding of public sector accounting can be further advanced through attempts at theorisation, as well as the pertinence of studying public sector accounting using the sociological and other critical lenses. Throughout the colloquium a lively discussion was facilitated reflecting on the changing aspects of public sector accounting research given the continuous evolution of public governance and public value, increasing theorisation and the digitalisation of public service delivery.