The aim of the 15th Biennial CIGAR Conference is to rise to Jan van Heldens (2014) challenge for the CIGAR community to develop a practice-oriented research agenda on the use of accounting information by politicians. Instead of persisting with research that highlights the accrual versus cash-based accounting, and continuously observes that certain practices do not work, it is believed to be more fruitful to direct governmental accounting research to more practical issues and try to identify what type of accounting information politicians and government practitioners really need, while the accounting researcher is encouraged to think outside the box in order to see how these needs can best be met.

Following on the example set in the last CIGAR Biennial Conference in Birmingham, the Conference in Malta will once again include a track on public sector accounting research in less developed and emerging countries. In particular for less developed economies, where governance is weak, the reform of financial reporting standards is less of a priority. In such a context,

Accounting research should identify the financial topics that matter to politicians, government practitioners and their interlocutors.

The conference organisers invite both quantitative and qualitative research, from academics and practitioners.

The role of accountants and accounting researchers in the public sector

The factors underlying selective use of financial information included in both financial and management reports

The use and non-use of financial information by politicians, government practitioners and their interlocutors

Alternative forms of financial reporting and budgeting for government

Accounting for the public value

Accrual budgeting as an approach to make public sector accounting more relevant for decision makers

The development of national and transnational financial reporting standards and the links to national accounting, for example the EPSAS project

PhD students are invited to submit either an extended abstract, a proposal or a full project. Selected participants are expected to present their research project to colleague-students, assisted by two senior researchers in order to receive fruitful suggestions and valuable feedback. The seminar, chaired by Susana Jorge and Jan van Helden, offers the opportunity to join a growing community of young scholars interested in governmental accounting research.

Abstracts (1 page) for the Conference, as well as extended abstracts, proposals or work in progress for the PhD Seminar, are to be submitted by 31 January 2015. All submissions will be refereed by the members of the Scientific Committee. Acceptance will be notified by 28 February 2015. On acceptance, full papers would be expected by 15 April 2015.

A selection of papers from this CIGAR Conference will be published in an international journal.

For more information about the conference, including registration and submission of papers, please visit the conference website www.cigar2015.um.edu.mt (under construction) or contact Josette Caruana at josette.caruana@um.edu.mt.

 

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