Call for papers

Envisioning the Public Sector Financial Management of the future: Embedding Accruals, Sustainability and Technology as the new normal

The public sector is currently facing new challenges and is under great pressure to keep up with rapid developments. This turbulent context is related not only to the financial accounting system reforms, but also to non-financial sustainability-related issues and to the exploitation of digital technologies.

The last 20 years of public sector accounting have been characterized by reforms emphasising the accrual accounting systems and the introduction of IPSAS (Azhar et al., 2022; Bonollo, 2022; Gomes et al., 2023; Heise and Gros, 2024). This topic, still highly contemporary today, must also be seen from a new perspective, that of the challenges in communicating performance and addressing the divergent needs of multiple users (Grossi et al., 2023). Moreover, the widespread adoption of accrual accounting permits a more extended application of cost accounting and management accounting methodologies that can also extend into encapsulating sustainability considerations (Cohen, 2022).

 

The need to introduce sustainability concepts in public sector financial management has opened up a new era. While IPSASB works on sustainability standards applicable to financial reporting (IPSASB, 2023) there are increasing demands for more technical and accounting-based metrics when applying SDGs and other sustainability indicators (Chong et al. 2022; Cohen et al., 2023; Karatzimas, 2024). Sustainability reporting and other non-financial reporting formats need further investigations that might impactfully reflect the current practices and lead to informed application in public sector organizations, standard setting, and assistance for practitioners and scholars (Manes Rossi et al, 2020). Auditing for public sector sustainability reporting is another contemporary issue that calls for further research (Brusca et al., 2024).

The public sector accounting and non-financial reporing developments and challenges are further impacted by the emergence of digital technologies. While emerging technologies like digitalization, Big Data, artificial intelligence (AI), to name just a few, affect the generation and distribution of data and they govern contemporary private sector practices, in the public sector there is a slower tendency for emerging digital technologies application. The current relevant research (Agostino et al., 2020; Di Giulio and Vecchi, 2023; Agostino et al., 2023) calls for fresh and up-to-date evidence on the impact of recent technological transformation and innovative practices (Tiron et al., 2024) in public sector accounting and financial management and reporting.

This call for papers focuses on the above agenda, exploring the implications of embedding accruals, sustainability, and digital technology advancements in public sector financial management. Submissions can include theoretical and empirical studies using quantitative and qualitative methods, conceptual papers, or literature reviews that advance the knowledge in the related themes. Interdisciplinary research and academic – professional research are also encouraged. Research questions and topics investigated could address, but are not limited to, the following themes:

  • Extending private sector accrual accounting studies to the public sector (e.g. earning management, consolidated financial statements and Whole of Government Accounting)
  • Sustainability and ESG (environmental, social, governance) budgeting and reporting
  • Sustainability reporting by adopting technology and digitization
  • SDG reporting and auditing
  • New trends and innovative ways of reporting for financial and sustainability reporting purposes
  • The use of big data in public sector management and reporting
  • New digital tools and technologies (e.g. artificial intelligence) for management accounting, reporting and auditing purposes
  • Use of accrual accounting and sustainability accounting information by various stakeholders
  • Innovative theoretical and methodological approaches to public sector accounting, auditing and accountability research

References

Agostino, D., Arnaboldi, M. & Diaz Lema, M. (2020), New development: COVID-19 as an accelerator of digital transformation in public service delivery, Public Money & Management, 41(1), pp. 69-72

Agostino, D., Bracci, E., Cruz, I., Jorge, S., Cardoso, R. L., & Lourenço, R. (2023). Debate: Data science challenges to financial information in the public sector. Public Money & Management, 43(8), 773–776. https://doi.org/10.1080/09540962.2023.2221526

Azhar, Z., Alfan, E., Kishan, K., & Assanah, N. H. (2022). Accrual accounting at different levels of the public sector: a systematic literature review. Australian Accounting Review, 32(1), 36-62.

Bonollo, E. (2022). Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects. Journal of Public Budgeting, Accounting & Financial Management, 35(6): 1-27.

Brusca, I., Bisogno, M., Cohen, S., & Manes-Rossi, F. (2024). New development: Assurance on public sector sustainability reporting—time to be proactive. Public Money & Management, 1–4. https://doi.org/10.1080/09540962.2024.2405307

Chong, S., Rahman, A. & Narayan, A.K. (2022), "Guest editorial: Accounting in transition: influence of technology, sustainability and diversity", Pacific Accounting Review, Vol. 34 No. 4, pp. 517-525

Cohen, S. (2022). Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting. Public Money & Management, 42(2), 55-56.

Cohen, S., F. Manes Rossi & I. Brusca, (2023), “Are SDGs being translated into accounting terms? Evidence from European cities,” Public Money & Management, Vol. 43 (7), pp. 669-678.

Di Giulio, M., & Vecchi, G. (2023), “Implementing digitalization in the public sector. Technologies, agency, and governance”, Public Policy and Administration, Vol. 38 (2), pp. 133-158.

Gomes, P., Brusca, I., Fernandes, M. J., & Vilhena, E. (2023). The IPSAS implementation and the use and usefulness of accounting information: a comparative analysis in the Iberian Peninsula, Journal of Public Budgeting, Accounting & Financial Management, 35(1), 12-40.

Grossi, G., Steccolini, I., Adhikari, P., Brown, J., Christensen, M., Cordery, C., Ferry, L., Lassou, P., McDonald, B., Raudla, R., Sicilia, M., & Vinnari, E. (2023). The future of public sector accounting research. A polyphonic debate. Qualitative Research in Accounting & Management, 20(1), 1-37.

Heise, J. I., & Gros, M. (2024). Lost in the maze? Public sector accounting and reporting—A structured literature review. Public Money & Management, 1–15. https://doi.org/10.1080/09540962.2024.2409500

IPSASB (2023). Sustainability Reporting – Climate-related Disclosures Project Brief (June 2023), available at https://ifacweb.blob.core.windows.net/publicfiles/2023-06/Final%20Draft%20Climate-related%20Disclosures%20Project%20Brief%20-%20Clean.pdf

Karatzimas, S. (2024). Smart cities' actions, performance and reporting practices on climate change challenges: An exploratory analysis in a sample of awarded smart cities. Cities, 153, 105270.

Manes-Rossi, F., Nicolò, G. & Argento, D. (2020). Non-financial reporting formats in public sector organizations: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management, 32(4), 639-669

Tiron‐Tudor, A., Lacurezeanu, R., Bresfelean, V. P., & Dontu, A. N. (2024). Perspectives on How Robotic Process Automation Is Transforming Accounting and Auditing Services. Accounting Perspectives, 23(1), 7-38.

 

Abstract guidelines

Abstracts should be up to 800 words long and not less than 500 words. They should include:

  • purpose of the paper;
  • research methodology;
  • main findings and implications.
  • References (the references are not counted in the abstract size)

All abstracts will undergo a double-blind review process.

 

Full Paper Guidelines

The full paper must consist of 20 pages maximum, including notes, diagrams, tables and bibliography. Either complete works or research in progress are accepted as long as the aims of the research, the methodology, and the actual or expected results are clearly shown.

The papers accepted to be presented at the conference will be available to be accessed by the conference participants unless the authors do not consent to this option.

 

Key dates:

  • Deadline for abstract submissions: 31/1/2025
  • Deadline for acceptance of abstracts: 28/2/2025
  • Deadline for full papers: 30/5/2025 

 

PhD Colloquium 

PhD students, working in the area of public sector accounting, auditing and accountability, and regardless of their PhD projects/papers  stage  can submit an extended abstract by January 31st, 2025 directly to the CIGAR PhD Colloquium Chairs: Pawan Adhikari (This email address is being protected from spambots. You need JavaScript enabled to view it.) and Giuseppe Grossi (This email address is being protected from spambots. You need JavaScript enabled to view it.). 

The CIGAR Board established in 2022 a CIGAR PhD scholarship to recognize the work undertaken by PhD students in the field of public sector accounting. The scholarship is granted annually at the CIGAR Biennial Conference or at the CIGAR Workshop and corresponds to up to €1,000 (as reimbursement of registration, travel and accommodation costs to attend the CIGAR PhD Colloquium).

More information about the CIGAR PhD scholarship including CIGAR PhD scholarship eligibility criteria is available at

https://cigar-network.net/images/CIGAR_PhD_Scholarship_FINAL_2March2023.pdf

 

Venue: Athens University of Economics and Business, 76 Patission Street, 10434, Athens (https://www.aueb.gr/en)

For more information, please visit the Conference’s webpage: https://cigar-athens.aueb.gr/ 

The site will be constantly updated

For any query please contact the members of the organizing committee Sandra Cohen (This email address is being protected from spambots. You need JavaScript enabled to view it.) and Sotirios Karatzimas (This email address is being protected from spambots. You need JavaScript enabled to view it.).

 

 

 

 

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