Along the last 30 years, the CIGAR Network has been one, if not the main, international forum for discussing and researching on the most relevant and updated topics related to public sector accounting in its broadest meaning. Examples of such can be found in the several publications coming from the Network’s events.

Across time, it can be noted that the CIGAR Network has been in synchrony with governmental accounting reforms, addressing actual changes happening in different countries - doing research on new practices, hence searching for practice relevance.

Reaching an indisputable landmark in governmental accounting research, it is time for the Network to reflect on how to continue facing and creating new research challenges. The current context seems to be bountiful, as it is providing yet again many topics promising to become future avenues for public sector accounting research.

On the other hand, despite the effort of CIGAR scholars, a considerable gap between academic and practitioners continues to exist. An increased collaboration between these, accompanied perhaps by more practice-oriented approaches, seems imperative to accomplish research goals. A more socially and politically accountable knowledge production process and output is highly important to make public sector accounting more relevant.

Accordingly, authors interested in participating in this CIGAR Biennial Conference are challenged to present papers taking into account the above and in the following topics, among others:

• International and European harmonization in public sector accounting, namely the adoption of IPSAS/EPSAS

• What are the advantages and disadvantages for countries of embarking on such a process?

• What have been the motivations for countries to move towards international/European standards?

• What would be the differences between IPSAS and EPSAS?

• What would be important to consider in the IPSAS/EPSAS developing and governance processes?

• What are the consequences of adopting such standards in: the quality and usefulness of financial information, decision-making, public sector financial management, performance and countries’ financial sustainability?

• Especially in the EU context, what are the expected implications to the fiscal discipline of Member-states and to the European convergence (linking to National Accounts)?

• How the accounting and reporting systems resulting from this international harmonization process, allowing to get WGA, will enhance governmental accounts transparency, hence improving accountability both for investors in financial markets and above all for citizens?

• The role of accounting systems for ‘new’ phenomena

• How can accounting deal with ‘wicked problems’, such as austerity, financial resilience, risk & sustainability, public services innovations, corruption and fraud, etc.?

• How can accounting support efficiency and public value reporting, and what would be particularly the role of management accounting in this process? What would be the most adequate methods to calculate the cost of public services and assets?

• In a public sector setting where organisations and processes are increasingly hybrid, what would be the most appropriate accounting system to allow for good management and financial reporting for these entities/processes?

• The usefulness of public sector accounting information

• Who are the real users and for what purposes?

• How can financial information be made more useful for decision-makers, especially politicians, for whom the budget seems to be the central tool?

• How financial accounting can be articulated with budgeting, e.g. leading to accrual-based or performance-based budgets?

Topics can be addressed using either qualitative or quantitative approaches and research on the realities of developing and emerging countries is also encouraged.

Ph.D. students are invited to submit either an extended abstract, a proposal or a full paper on any topic related to public sector accounting in its largest scope. Selected participants are expected to present their research project/paper to colleague-students, assisted by two senior researchers in order to receive fruitful suggestions and valuable feedback. The seminar, chaired by Susana Jorge and Dorothea Greiling, offers the opportunity to join a growing community of young scholars interested in governmental accounting research.

Usually, there is also participation of other CIGAR scholars in the audience, allowing to enrich the discussions.

Main Conference

• Abstracts (1-2 pages) for the Conference are to be submitted by 17 March 2017 to the following email: secretariado_cigar@ipca.pt.

• All submissions will be refereed by the members of the Scientific Committees.

• Acceptance will be notified by 5 April 2017. On acceptance to the CIGAR conference, full papers would be expected by 10 May 2017.

• Accepted papers will be presented at the CIGAR Conference (8-9 June 2017) and can be considered for any of the special issues upon author(s)’ will.

PhD seminar

• PhD extended abstracts, proposals or work in progress are to be submitted by 17 March 2017 and acceptance will be notified by 31 March 2017.

• Full papers/projects are to be submitted by 10 May 2017 and presented at the Ph.D. Seminar (7 June 2017) to the following email: secretariado_cigar@ipca.pt.