13th Biennial CIGAR Conference

Bridging public sector and non-profit sector accounting

Ghent 9 - 10 June 2011

Presentations of the key-note speakers

Opening Session
As performance audit in Administrations marks its 30th anniversary, what have legislative auditors become: Heroes or Masters of illusion?
How to leverage good financial governance? A casestudy: NOFA and his networkof childbenefit funds
"What have you done with our money?" Providing value for donor money
Financial and Managerial Accounting in Nonprofit Organisations: State of the art and some further directions

 

Accepted papers for CIGAR Conference

Parallel session A
Public Sector Accounting Reforms in Two South Asian Countries: A Comparative Study of Nepal and Sri Lanka
Disclosure of Accountability Information in Public Sector: The Case of Malaysian Federal Statutory Bodies
Measured vs. perceived financial knowledge of municipal board members
Accountability limitations with respect to parliamentary oversight: a case of Norway and Sri Lanka
Accounting for Nonprofit Organizations: A Case Study of a Norwegian Housing co-operative
Impacts of State Political Conception on Accounting Reforms: A Case Study on UK - France
Disclosure of accounting government reports: a comparative study between Brazil and MERCOSUL countries members from IPSAS perspectives
Governmental Accounting versus National Accounts – implications of different accounting bases on EU member - States Central Government deficit/surplus
Accrual Accounting and Struggles of Non-Profit Health Care Organisations under Competition Threats in Finland: A Case Study
Dual accrual budget reporting pathways: The Australian experience of divergence and convergence: 2000-2009
Nordic state auditing: Differentiation or hybridisation of knowledge?
Two-tier accounting reforms. A cross-sectorial comparison.
 
Parallel session B
The influence of environmental, organizational and individual factors on the adoption/use of performance management innovations in local governments
Usefulness of Accrual Information in Non-mandatory Environment: the case of Japanese Local Government
Performance management in public education system
Accounting from Religious Perspective: a Case of the Islamic Republic of Pakistan
The IPSASB's Conceptual Framework Reflected Against the Current State of Governmental Accounting in Germany
Governmental financial reporting of heritage assets in the perspective of users needs
Contrasting NPM vs post-NPM through financial performance. A cross sectional analysis of Spanish local governments
The relationship between the organizational context, performance management practices and performance: an empirical investigation using a moderating approach
Towards a comparative-international understanding of budgeting and accounting reforms in national governments: France, Germany, the UK and the US
Public sector accounting reforms: a discourse analysis perspective. Bringing the Gattopardo back to life?
Assessing the efficiency of Spanish local entities in the provision of public sports facilities
Different financial health measurement systems in different governance settings. A matter of contingency?
 
Parallel session C
A research on the accountability of NGO's in Eskisehir, Turkey
Auditor Choice in the Nonprofit sector: A behavioral perspective
Accounting information and voters' behaviour: empirical research in Portuguese municipalities
Determinants of cost system sophistication and satisfaction in Dutch municipalities
The full cycle of a performance measurement system: the 'Use of Resources' assessment for English local authorities
Performance measurement in the function of control and supervision of Croatian budgetary users
The convergence of governmental and non-profit sector accounting in transition countries: the case of Croatia
A Critical Note on the Public Sector Accounting Reform in the Post-Suharto Era of Indonesia 
Exploring the link between competitiveness and social investments
Benchmarking through Municipal Benchmarking Networks: Improvement or Leveling of Performance? 
 
Parallel session D
Accounting rules for the European Communities: A Theoretical Analysis
The transformation of Indonesian government accounting during the reform period: a Bourdieun analysis
Modern public internal control systems and accountability in health care organisations
Auditing and blame games - A field study of the purification of blame avoidance in the Danish
Governance and managerial pay in charities: Evidence from the Netherlands
What do teaching and research cost in teaching hospitals? A survey from Italy
Sustainability reporting at the university. An empirical research on online disclosure on corporate social responsibility in leading universities
Data.gov.uk - financial accountability paradigm shift?
The Austrian Health Care System – Introduction of a New Reporting System for Hospitals
Different use of performance indicators between hierarchical levels in Dutch municipalities – an institutional approach
Analyzing the relations between Intellectual Capital and Performance in Local Governments
Performance measurement of programs in Croatian public sector
 
Parallel session E
The accounting of projects by implementing agencies under IPSAS – Challenges and Insights 
Service production by contracting out to another local government
The Swedish approach to consolidation of municipalities annual accounts
Pay-As-You-Go Pension Plans and Disclosures in Financial Statements: The Case of Quebec
Adoption of the Government Financial Statistics Accounting System by Australian Governments
Accounting value:  Applying different accrual accounting frameworks to public hospitals in England
The development of public accounting transparency in Gulf Cooperation Council countries (GCC). An analysis of Bahrain, Oman and Kuwait.
Is Russian public sector accounting in the process of modernization? Analysis of the public sector accounting reforms in Russia from perspectives of international development trends
The process of evaluation and accreditation of higher education courses in Portugal - analysis of the impacts arising from the preliminary accreditation
The usefulness of performance and financial reporting in local government: the Spanish experience
Suggested Framework for Implementation of Performance Budgeting in the Public Sector of Developing Countries
The impact of legislative stability and coherence on the move to accrual accounting.  Romanian public sector accounting case study
 
Parallel session F
Municipal elections and cultural expenditure
Factors influencing environmental accounting practices in Portuguese local entities: a multivariate analysis
Local Government financial transparency in Portugal and Italy: a comparative exploratory study on its determinants
The impact of Controlling Departments in German Municipal Administrations  
The Portuguese Health Sector and the implemented accounting standards: the problematic of consolidated financial statements
Social Accounting as an Alternative Approach for University Accounting Purposes
A Microeconomic Approach to SAIs' Effectiveness Dilemma
Convergence of the Central American Integration System member countries to IPSAS of the IFAC 
Performance Measurement Systems in Non-Profit Organisations as Management Tool or an Option for Strategic Responses? 
The Status of Capital Goods in Governments and Non-Profit Organizations and its Effect on Accounting Recognition
From a political will to action: Challenges in managing central government activities
Performance budgeting of non-standardized products; an assessment of improvements in the budget format of a Dutch governmental organization.