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IPSASB Research Forum

Friday 23 September 2022 (afternoon)

Venue: Hessische Landesvertretung beim Bund, In den Ministergärten 5, 10117 Berlin

Start of IPSAB Research Forum envisaged for 1:30 pm.

A more detailed programme will be published in the coming months.

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CIGAR Workshop

Please note that the CIGAR Workshop is primarily aimed to be held physically, but the workshop organizers will offer a virtual participation of the CIGAR Workshop. Further details will follow.

Here you will find the preliminary programme of the CIGAR Workshop:

Thursday 22 September 2022

Venue: HTW Berlin, Campus Treskowallee, Building A, TA A 238

8.45 – 9.30Registration of Workshop Participants
9.30 – 11.00Welcome and Plenary Session
Opening address by the President and Dean of the Faculty of Business & Law of the organizing Universities
Welcome address by the Chair of CIGAR and the Conference Organizers
Plenary session with keynote speakers: 
Chair: Professor Dr. Peter Lorson, University of Rostock
“Educating for Institutional Change in Public Sector Accounting? – An academic perspective“, Prof. Dr. Christoph Reichard, Emeritus, University of Potsdam

“Educating for Institutional Change in Public Sector Accounting? – A practitioner’s perspective“, Harald Bott and Dr. Gerrit Rüdiger, Ministry of Finance, State of Hessen

“Educating for Institutional Change in Public Sector Accounting? – A standard setter’s perspective”, Thomas Müller-Marqués Berger, Chair of the Consultative Advisory Group of the IPSASB
11.00 – 11.30Coffee/Tea
11.30 – 1.00Parallel sessions (Paper presentations)
1.00 – 2.00Lunch
2.00 – 3.30Parallel sessions (Paper presentations)
3.30 – 4.00Coffee/Tea
4.00 – 5.30Parallel sessions (Paper presentations)
7:30Workshop Dinner

Friday 23 September 2022

Venue: Hessische Landesvertretung beim Bund, In den Ministergärten 5, 10117 Berlin

9.00 – 10.30Plenary Session
Plenary session with keynote speakers: Chair: Thomas Müller-Marqués Berger
“International Public Sector Accounting: Status Quo and Current Developments“, Representative from the IPSASB

“European Public Sector Accounting: Status Quo and Current Developments“, Representative from Eurostat


“Experiences and Lessons Learned from the IPSAS Project of the State of Hessen”, Representative from the State of Hessen
10.30 – 11.00Coffee/Tea
11.00 – 12.15Closing session:
CIGAR General Assembly

Public Sector Accounting Education in an International Comparative Perspective (Recap of the Workshop)

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Contacts and Submissions

For any questions that you might have, please contact us at:

submissions@cigarberlin2022.org

Submissions:

Paper proposals (maximum 2 pages) for the CIGAR Workshop should be submitted to submissions@cigarberlin2022.org by April 30, 2022 and – if accepted – full papers will be due by July 30, 2022.

PhD students working in the area of public sector accounting can submit papers at whatever stage they are in their PhD projects by July 30, 2022 directly to the CIGAR PhD Workshop Chairs: giuseppe.grossi@hkr.se and padhik@essex.ac.uk

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PhD Colloquium

Wednesday 21 September 2022

Venue: HTW Berlin, Campus Treskowallee, Building A, TA A 238

Chairs: Prof. Dr. Giuseppe Grossi, Kristianstad University and Nord University and Prof. Dr. Pawan Adhikari, Essex University

PhD students can submit papers at whatever stage they are in their PhD projects directly to the CIGAR Workshop Chairs: giuseppe.grossi@hkr.se and padhik@essex.ac.uk

10:00Reception and opening:
Welcome speech by Prof. Dr. Stefanie Molthagen-Schnöring, Vice-President for Research and Transfer, HTW Berlin and by the Chairs of the PhD Colloqium
10.10-11.00 Research in Public Sector Accounting – Experiences and Insights (working title; to be confirmed), Tobias Polzer, Institute for Organization Studies at WU Vienna
11.00–1.15Presentations of PhD projects
1.30–2.15Lunch break
2.15-3.00From evidence to insight: How to develop an interesting contribution from your literature review? ( working title; to be confirmed) Dr. Hans-Jürgen Bruns, Leibniz University Hannover
3.00–3.45Presentation of PhD projects
3.45–4.15Coffee break
4.15–5.45Presentation of PhD projects
From 7pmPhD Evening Event

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Programme

More details about the programme of the CIGAR PhD Colloquium, the CIGAR Workshop and the IPSASB Research Forum can be found in the respective sub-menues above.

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Committees

Organizing Committee

Berit Adam, Berlin School of Economics and Law

Nicole Küchler-Stahn, HTW Berlin – University of Applied Sciences

John Siegel, Berlin School of Economics and Law

Jens Heiling, EY

Scientific Committee

Susana Jorge, University of Coimbra (Portugal)

Pawan Adhikari, Essex Business School (United Kingdom)

Tjerk Budding, Vrije Universiteit Amsterdam (Netherlands)

Sandra Cohen, Athens University of Economics and Business (Greece)

Giuseppe Grossi, Nord University (Norway), Kristianstad University (Sweden) and Kozminski University (Poland)

Nives Botica Redmayne, Massey University (New Zealand)

Sotirios Karatzimas, Athens University of Economics and Business (Greece)

Ellen Haustein, University of Rostock (Germany)

Peter Lorson, University of Rostock (Germany)

Tobias Polzer, Vienna University of Economics and Business (Austria)

Christina Schaefer, Helmut Schmidt University Hamburg (Germany)

Sonja Wüstemann, European University Viadrina Frankfurt (Oder) (Germany)

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Important Dates

21 September 2022 : CIGAR PhD Seminar
[The CIGAR Board Meeting shall take place on 21 September 2022
from 6 – 7.30 pm that day]

22 September (full day) and 23 September 2022 (morning) :
CIGAR Workshop

23 September 2022 (afternoon): IPSASB Research Forum

Submission of abstracts for the CIGAR Workshop: 30 April 2022

Submission of final papers for the CIGAR Workshop: 30 July 2022

Submission of papers for the CIGAR PhD Workshop: 30 July 2022

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Call for Papers

Educating for Institutional Change in Public Sector Accounting?

From 21 to 23 September 2022, the 16th CIGAR Workshop will be held in 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 submissions@cigarberlin2022.org by April 30, 2022 and – if accepted – full papers will be due by July 30, 2022.

The conference organizers envisage to have a book publication for the workshop with a renowned scientific publisher in the field. Guest editors of the book will be Berit Adam, Jens Heiling, Sotirios Karatzimas, Nicole Küchler-Stahn and John Siegel. Further details about this publication will be announced on this website.

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: giuseppe.grossi@hkr.se and padhik@essex.ac.uk