11th Biennial CIGAR 2007
June, 14 - 15
Coimbra - PORTUGAL
Implementing Reforms in Public Sector Accounting: problems, changes and results
■---------- 2nd CALL FOR PAPERS ---------■
Deadline for abstracts - December 31, 2006
Notification of acceptance - January 31, 2007
Deadline for full papers - March 15, 2007
Submissions to: email@example.com
Many countries around the world have been
reforming their governmental accounting systems,
offering a great variety of issues to be discussed.
After a few years of implementing those reforms,
governments have been forced to make considerable
changes, at the same time as they have struggled
with problems that range from budgetary
constraints to lack of conceptual support.
Furthermore, questions have arisen concerning
whether the changes have been effective, i.e.,
whether the reforms' results are satisfying
expectations, justifying the costs involved.
Accordingly, more and new issues to explore
create interesting research challenges to
academia, within which the CIGAR network is
located. In addition, practitioners have also
found a productive field for discussion and contributions.
A variety of approaches, across a wide range of
Comparative International Governmental Accounting
Research topics, are welcome. Nevertheless, CIGAR
would particularly benefit from studies
concerning accrual budgeting, cost accounting in
central and local government, auditing,
consolidated financial statements, the
relationship between national and governmental accounting and QUANGOS.
Authors are invited to make submissions following
the dates above. We are also asking for an
indication of the theme where the research might be comprised in:
· Accrual budgeting
· Cost accounting
· National accounting versus governmental accounting
· Consolidated accounts and budgeting
· IPSASs and international harmonisation
· Quasi Autonomous Non-governmental Organisations (QUANGOS)
· Performance measurement
· Other issues (pensions, fixed assets,.)
All accepted papers will be published on the
conference procedures (CD-ROM). Furthermore, as
it has been practice, a selection of papers will
be published in the CIGAR book series.
During the two days prior to the main conference,
there is a PhD Conference, which students
completing their research are encouraged to submit their essays to.
For further information, please see CIGAR 2007
web site at
www4.fe.uc.pt/<www4.fe.uc.htm>cigar2007, which is
going to be continuously updated as we come closer to the event.
As the Conference Chair, I am expecting to offer
the quality standards that CIGAR Conferences
participants are already used to, and I am
looking forward to see you all
Susana Margarida Faustino Jorge
PhD in Accounting and Finance - Local Government Accounting
Faculty of Economics -
Av. Dias da Silva, 165
Ph. 00351 239790577