Over the last 30 years, the CIGAR Network has established itself as one of the main international fora discussing and researching on the most relevant and up-to-date topics related to public sector accounting in its broadest sense. Examples of such can be found in the several publications coming from the Network’s events. Across time, it can be noted that the CIGAR Network has been in synchrony with governmental accounting reforms, addressing actual changes happening in different countries - doing research on new practices, hence searching for practice relevance. Reaching an indisputable landmark in governmental accounting research, it is time for the Network to reflect on how to continue facing and creating new research challenges. The current context seems to be bountiful, as it is providing yet again many topics promising to become future avenues for public sector accounting research.
On the other hand, despite all efforts, a considerable gap between academic and practitioners continues to exist.
An increased collaboration between these, accompanied perhaps by more practice-oriented approaches, seems imperative to accomplish research goals. A more socially and politically accountable knowledge production process and output is highly important to make public sector accounting more relevant. Accordingly, authors interested in participating in the 16th CIGAR Biennial Conference are challenged to present papers taking into account the above and in the following broad topics, among others:
- International and European harmonization in public sector accounting (IPSAS/EPSAS)
- The role of accounting systems for ‘new’ phenomena
- The usefulness of public sector accounting information
Topics can be addressed using either qualitative or quantitative approaches; research on the realities of developing and emerging countries is also encouraged. As its name suggests, the CIGAR Network emphasises the importance of comparative studies as a source of better understanding.