Comparative International Governmental Accounting Research Network

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Proposal on setting guidelines to register COVID-19 effects on Government Financial Reporting

The Task Force (the CIGAR network, the EGPA PSG XII, and the Accounting and Accountability SIG of the IRSPM) has come up with a note proposing Eurostat and IPSASB to set guidelines to register COVID-19 effects on Government Financial Reporting. As this is an unprecedented crisis that hits simultaneously all Member States in Europe, we suggest that it would be beneficial to adopt homogeneous criteria to keep track of the costs of all the measures taken and policy actions to tackle it. This information would be used later on as a basis for setting fiscal targets towards achieving normality with a pace that better fits the characteristics of the different countries. For the treatment, presentation and disclosure of this information recommended guidelines from ESA 2010, and specifically for the Excessive deficit procedure as defined by the Manual on Government Deficit and Debt, seem to be needed. In addition, recommended guidelines from IPSASB especially in relation to IPSAS 1 seem necessary and timely at this point.

For the full text please click here

CIGAR Board Chair Susana Jorge member of IPSASB’s Academic Advisory Group

Dear CIGAR friends,

We are very proud to announce that our CIGAR Board Chair, Susana Jorge, has become one of the founding members of the IPSASB’s Academic Advisory Group (AAG) that is currently being established. The other three founding members so far are Andreas Bergmann (AAG Chair), Maria Francesca Sicilia (IRSPM representative), and Francesco Capalbo (former IPSASB member and convenor of the first IPSASB Research Forum). The AAG will add another two current IPSASB Members in its ranks. The works of the AAG will start formally in January 2020, when detailed information about it will be announced.

We wish Susana all the best in her position!

The CIGAR Board

Changes in the CIGAR Network governance

As of the 17th CIGAR Biennial Conference held in Amsterdam, June 13-14 2019, the Network changed its governance. From now on, it will have an Executive Board (members: Tjerk Budding, Josette Caruana, Sandra Cohen, Giuseppe Grossi and Anne Stafford) chaired by Susana Jorge, and an Advisory Board (members: Anatoli Bourmistrov, Isabel Brusca, Eugenio Caperchione, Mark Christensen, Johan Christiaens, Dorothea Greiling, Hassan Ouda, Jan van Helden, Kiyoshi Yamamoto).

Further on the Boards functions and the Network governance will be disclosed soon.

For more information about the Executive Board and Advisory Board click here.

Special issue on "Accounting and performance management innovations in public sector organizations"

The special issue on "Accounting and performance management innovations in public sector organizations", published in Baltic Journal of Management, Vol. 14 Issue: 1, with guest editors Anatoli Bourmistrov, Giuseppe Grossi and Toomas Haldma that was connected to the CIGAR Conference 2017 in Porto is now available

https://www.emeraldinsight.com/toc/bjm/14/1

For accessing the editorial of the special issue click here