Call for papers
The Ghent University, Faculty of Economics and Business Administration, will host the 13th Biennial CIGAR Conference on June 9-10, 2011 and the preceding PhD Seminar on June 8, 2011. Academics and practitioners are invited to submit papers for presentation at the conference. We also welcome papers from PhD students to present at the PhD seminar.
Conference goals
The 13th Biennial CIGAR Conference highlights public sector accounting research and encourages related research in non-profit sector accounting. Privately organized non-profit institutions, such as hospitals, schools, universities, museums, health care institutions, charities, funds and the like, share many characteristics with public governments. During this CIGAR Conference, the importance of the non-profit sector as a valuable player to the public sector will be emphasized by accepting and encouraging comparative research contributions on this matter.
The conference will include all types of research pertinent to the conference goals. Papers dealing with the following questions are particularly welcomed, although relevant contributions concerning other topics might be included as well:
- What are the challenges of accrual accounting in the governmental and non-profit sector?
- What is the impact of performance measurement in a governmental/non-profit organization?
- How is performance management implemented in the public and not-for-profit sector?
- What is the role of financial/budgetary accounting in the subsidization process?
- Internal control/auditing in governmental and non-profit organizations: a need?
- How do oversight bodies look at financial statements of non-profit institutions? To what extent are they interested in accounting performance indicators?
- IPSAS standards: what are cross-sectional differences in implementation and how can they be explained?
- How do IPSAS standards and national accounts or GFS (Global Financial Statistics) relate to each other?
- What are the drivers of Whole of Government Accounting? To what extent do they meet user needs?
- Is there a need for International Non-Profit Accounting Standards? To what extent can IPSAS play a role?
- Auditing in a governmental/non-profit environment: difficulties and challenges?
- Public private partnerships: a (necessary) convergence of accounting systems?
- Strengths and weaknesses of ERP IT packages in a governmental/non-profit setting?
- Experiences with value-for-money audit in public and/or non-profit sector?
- Is sustainability reporting an issue in the non-profit and public sector?
PhD Seminar
PhD students are invited to submit either an extended abstract, a proposal or a full paper. Selected participants are expected to present their research project to colleague-students, assisted by two senior researchers in order to receive fruitful suggestions and valuable feedback. The seminar, chaired by Susana Jorge and Jan van Helden, offers the opportunity to join a growing community of young scholars interested in governmental accounting research.
Deadlines
Abstracts and papers for CIGAR Conference can be submitted by an online application tool and the deadlines are as follow:
| PhD Seminar | Extended abstract, proposals or full papers (2 pages) | February 15th 2011 | CIGAR PhD 2011 online application tool |
| CIGAR Conference | Abstract papers (1 page) | January 31st 2011 | CIGAR Conference 2011 online application tool |
The abstract should include:
- the title,
- the line of argument and the content of the paper,
- the research method of the contribution,
- a short description of the empirical material to be used.
Please give the name, affilation and contact information of the author(s) in an additional file.
All submissions will be refereed by the members of the scientific committee. Acceptance of the papers will be notified by March 15th 2011. On acceptance to the CIGAR conference, a full paper is expected by May 9th 2011.
A selection of papers from this CIGAR conference will be published in a special issue of “Financial Accountability & Management”, edited jointly by Irvine Lapsley, Johan Christiaens and Eugenio Caperchione.
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