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: cigar2007@fe.uc.pt

 

 

 

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

 

·         Auditing

 

·         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 in Coimbra.

 

 

 

Susana Margarida Faustino Jorge

 

PhD in Accounting and Finance - Local Government Accounting

 

Assistant Professor

 

Faculty of Economics - University of Coimbra

 

Av. Dias da Silva, 165

 

3004-512 PORTUGAL

 

Ph. 00351 239790577