13th Biennial CIGAR Conference

Bridging public sector and non-profit sector accounting

Ghent 9 - 10 June 2011

Welcome at the website of the 13th Biennial CIGAR Conference,

to be held in Ghent Belgium at the Faculty of Economics

of the University of Ghent.

Dear colleagues,

On behalf of the board of the CIGAR network I would like to offer you a warm welcome to the 13th Biennial CIGAR Conference (9-10 June 2011) and the preceding PhD Seminar (8 June 2011) in Ghent, Belgium. Be sure to be there because it will be a very exciting congress with many inspiring topics.

Privately organized non-profit institutions (e.g. hospitals, schools, universities, musea, health care institutions, charities, funds, etc.) have many characteristics in common with publicly organized governments. Many of the public sector accounting disciplines (financial en management accounting, auditing, management control, etc.) can also be recognized in the non-profit sector. In many respects governments and non-profit organizations have similar non-commercial goals, similar questions since they are related by subsidies, grants and interrelationships.

The aim of this CIGAR is to highlight their common features and give rise to exchange research experiences in both sectors. This subject does not imply that papers only covering governmental accounting research are excluded, on the contrary. However, the privately organized non-profit sector is often strongly interrelated with the public sector: e.g. often governments subsidize non-profit initiatives and regulate activities, management and accounting issues of non-profit organizations. Moreover, governments establish oversight bodies to control governments as well as non-profits. During this CIGAR Conference and PhD Seminar the importance of the non-profit sector as an important player for the public sector will be emphasized, by admitting and encouraging comparative research contributions.

Prof. dr. Johan Christiaens
Conference chair

 

 

arps