Comparative International Governmental Accounting Research Network

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5th PhD Seminar
Wednesday, 8. June 2011
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From the 8th to the 10th of June 2011 Ghent University was the host of the 13th Biennial CIGAR Conference and preceding PhD Seminar. The conference theme was “Bridging public sector and non-profit sector accounting”. Privately organised non-profit institutions (e.g. hospitals, schools, universities, museums, health care institutions, charities, funds, etc.) have namely many characteristics in common with governments. Many of the public sector accounting disciplines (financial and management accounting, auditing, management control, etc.) can also be recognised in the non-profit sector. In many respects, governments and not for profit organisations (NFPOs) have similar non-commercial goals, questions alike since they are related by subsidies, grants and interrelationships. The aim of CIGAR 13 was to highlight their common features and give rise to exchange research experiences in both sectors. During the Conference the role of the nonprofit sector as an important player for the public sector was emphasised, by admitting and encouraging comparative research contributions. With 170 participants, 70 presented papers and the attendance of 10 PhD students from all over the world this 13th edition can be called very successful.

Location Ghent, Belgium