Dear PSAAR friends,
On 21-23 September 2022, the 16th CIGAR Workshop will be held in Germany in Berlin. Starting with the PhD Colloquium and closing with the IPSASB Research Forum on Friday 23rd, in the afternoon. 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). The organising committee of the workshop comprises Berit Adam, Jens Heiling, Nicole KüchlerStahn and John Siegel.
For the call for papers click here.
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 financial 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 these gaps and to explore the role and objectives of PSAE in the context of public sector accounting reforms. Therefore, the 2022 CIGAR Workshop proposes that papers 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 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; and
- The impact of the COVID-19 crisis on teaching public sector accounting.