13th Biennial CIGAR Conference

Bridging public sector and non-profit sector accounting

Ghent 9 - 10 June 2011

PhD Programma

The PhD Conference takes place Wednesday June 8th 2011 at the Accountancy and Corporate Finance Department, Kuiperskaai 55E (3rd floor), 9000 Gent.

zuid
9h – 9h30  Arrival & Coffee
MORNING SESSION (PLENARY) Chair: Jan Van Helden
9h30 – 10h15 Ulrike Henke “Public sector accounting research in the Higher Education Sector –a systematic literature review”
(discussant: Bénédicte Buylen)
10h15 – 11h Sabine Schührer “GAAP/GFS Harmonisation in Australia: Why did it happen and was it worth it? A qualitative case study” (discussant:Vincent Archambeault)
11h – 11h15 Coffee break
11h15 – 12h Vincent Archambeault “The implementation of public policy evaluation at the French national audit office”
(discussant: Ulrike Henke)
12h – 12h45    Bénédicte Buylen “Politicians' use of performance information in Flemish municipalities”
(discussant: Sabine Schührer)
13h – 14h30

Lunch Break

 
AFTERNOON SESSION (PARALLELS)

Chair session 1: Jens Heiling (Management accounting and control; performance management)

14h30 – 15h15  Berend van der Kolk “The whole and its parts: the case of management control packages in local governments”
(discussant: Simone Mack)
15h15 – 16h Simone Mack “Role of the institutional context on individual and collective sense-making: implementation of management control practices in public organizations”
(discussant: Vima Putriana)
16h – 16h15 Coffee break
16h15 – 17h Vima Putriana “Development, implementation and the use of performance measurement in Indonesian local governments” (discussant: Berend van der Kolk)
 
Chair session 2: Susana Jorge (Financial reporting and accountability)
14h30 – 15h15  Ayako Sato “How to improve usefulness of financial reporting for Japanese local governments – based on comparative study of public and private sector”
(discussant: Lieve Leon)

15h15 – 16h

Lieve Leon “Public -Private Partnerships in Flanders under IPSAS and ESA 95: reflecting the ideal reality?"
(discussant: Diane van Gils)
16h – 16h15 Coffee break
16h15 – 17h Diane van Gils “The determinants of Internal Audit development within Belgian public entities: a Neo-Institutional Perspective”
(discussant: Ayako Sato)
 
CLOSING SESSION (PLENARY)
17h – 18h Concluding remarks by
Jens Heiling – Session 1
Susana Jorge – Session 2
Jan Van Helden – Plenary and the day

Note:
For each paper there is 20 minutes for the presentation (power point), 5-10 minutes for the discussant, and 15-20 minutes for the discussion with other participants.

The PhD Conference is made possible with the financial support of Ordiges.

arps