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The CIGAR 2024 Workshop was held in Udine (Italy) on the topic of “Digital and smart governance for public sector accounting, auditing, and accountability”.

Around 60 scholars, 20 PhD students and various practitioners attended from 19 countries, mostly European but also further afield with colleagues from Australia, Brazil, Canada, Japan, and the USA. Over 50 papers were presented over the three days.

On 12th June the PhD colloquium took place. The sessions were introduced by Andrea Garlatti, Chair of the Scientific Committee and Giuseppe Grossi, Chair of the CIGAR Board and of the PhD Colloquium. The day featured 10 presentations by PhD candidates and a seminar chaired by Paolo Fedele with the editors of key public sector journals: Denita Cepiku (Azienda Pubblica), Ileana Steccolini (FAM), Giuseppe Grossi (JPBAFM) and Andreas Bergmann (PM&M). They shared their tips on how to publish in top journals. Discussions continued for several hours at the PhD aperitif.

The next day the actual Workshop was launched by Marcellino Gaudenzi, Director of the Department of Economics and Statistics, who welcomed Giuseppe Grossi and the entire CIGAR Network in Udine. The opening session was introduced by Andrea Garlatti and focused on digitalization and smart governance applied to real contexts and situations: Biagio Mazzotta, the Italian State Accountant General, illustrated the issues facing the his Department, Arman Vatyan broadened the focus looking at solutions and issues around the planet from its privileged standpoint at the World Bank, Mario Nobile, the Director of the Agency for Digital Italy, explained the three-year plan our country is undergoing, while Francesco Raphael Frieri looked at the regional dimension taking a European perspective to then focus on his native Emilia Romagna Region.

On 13th and 14th June 37 papers were presented in 12 sessions, chaired by experienced and invaluable colleagues and covering issues from budgeting to risk management, from simplification to co-production, from local to central government and international authorities, from courts of auditors to hospitals, from smart cities to more traditional sustainability issues. Discussions were passionate and inspiring. William Rivenbark from the University of North Carolina – Chapel Hill summed it all up in its keynote speech which looked at the relative novelties of smart governance when compared to previous paradigms.

The rain stopped for the Workshop Dinner and participants could enjoy the beautiful views of Udine from the top courtyard of its Castle together with delicious dishes accompanied by local wines, while more and more colleagues joined the younger crowd on the dance floor.

The last afternoon was dedicated to the IPSASB Research Forum chaired by Andreas Bergmann with Dave Warren, Director of IPSASB, and Ross Smith, IPSASB Program and Technical Director. Four papers were presented on different accounting aspects covering topical issues such as intangible assets, climate disclosure, materiality in the public sector, and accounting for natural resources.