Educating for Institutional Change in Public Sector Accounting?
From 21 to 23 September 2022, the 16th CIGAR Workshop will be held in Cottbus and Berlin, Germany. The CIGAR Workshop will start with the PhD Colloquium on Wednesday 21st September 2022 and close on Friday 23rd September 2022 with the IPSASB Research Forum. The theme of the CIGAR Workshop will be “Educating for Institutional Change in Public Sector Accounting?” and will therefore focus on public sector accounting education (PSAE).
Research on PSAE is still limited and has traditionally focused on teaching methods, curriculum-oriented papers and career/employment-related issues. Exchange or cooperation with other fields of knowledge relevant for PSAE, such as statistics, economics, management, public policy and law, is scarce. Also, international comparative research is missing and only a limited number of fundamental papers on PSAE can be found in the literature. The aim of the workshop is to address those gaps and to explore the role and objectives of PSAE in the context of public sector accounting reforms.
Therefore, the 2022 CIGAR Workshop shall focus on the following topics – but not exclusively:
- The relevance, role and objectives of PSAE
- The role and objective of PSAE and/or academia in public sector accounting reforms
- PSAE from an organizational or institutional theory perspective
- PSAE in developed and emerging economies and comparison of PSAE practices in different jurisdictions
- PSAE in the area of IPSAS/EPSAS
- The implications of the conversion from cash to accrual accounting on PSAE
- Consequences of changes in accounting frameworks on PSAE
- The impact of international standardisation and harmonisation trends on PSAE
- Users of PSA information and their relevance for PSAE
- The design of curricula or study programmes in the area of public financial management
- Interdisciplinarity of PSA
- Effects of PSAE reforms on accounting degrees and on accounting/business schools/faculties/departments
- Innovative teaching methods applied in PSAE and training
- The impact of participatory democracy and citizen participation on PSAE
- Digitalization of PSAE
- The impact of the COVID-19 crisis on PSAE
- New developments such as integrated reporting, new auditing practices or the use of infographics and the impact on PSAE
Paper proposals (maximum 2 pages) should be submitted to [email protected] by April 30, 2022 and – if accepted – full papers will be due by August 20, 2022.
PhD students working in the field of public sector accounting can submit papers at whatever stage they are in their PhD projects by July 30, 2022 directly to the CIGAR Workshop Chairs: [email protected] and [email protected]