Call for papers on “Whole of Government Accounting and Auditing: International Trends”
CIGAR Workshop and PhD Seminar: 8-10 September 2014
Kristianstad University, Sweden Kristianstad University, Sweden
The CIGAR Workshop will comprise papers that examine and critically review current international trends on Whole of Government Accounting and Auditing (WGA&A) as well as their link to macro accounting frameworks. Changes to the organizational composition of the public sector introduced by New Public Management-style reforms, leading to corporatisation, contracting-out and privatization in their various forms have led to an increased decentralisation of responsibilities in accounting in the public sector (Osborne and Gaebler, 1992; Christensen and Laegreid, 2007). Internationally, public sector reforms have given rise to the need for producing and auditing financial reports for the whole of government. From a global perspective, while individual countries are moulding their own unique approaches, it is possible to identify general trends. Whole of government accounting (WGA) is an integral part of the accruals accounting and financial reporting changes accompanying public sector reforms internationally (Heald and Georgiou, 2000; Chow at al., 2007; Robb and Newberry, 2007).
The concept of WGA is ambiguous because it may refer to a government (central, regional or local) or international organisations (such as UN, EC, etc.) producing a single financial report that encompasses all government activity within its area of authority. Alternatively, it may also refer to a central government’s efforts to produce a single financial report that encompasses public sector activities throughout the country (Grossi and Newberry, 2009).
Some WGA approaches show a strong link to national/macro accounting frameworks, which are also based on accrual data. In this context the application of harmonized accrual-based accounting standards at the micro level can be considered as a crucial prerequisite for the enhancement of the statistical information basis at the macro level. In particular, the growing need and demand for harmonized WGA&A standards has been observed in several countries as well as by national and international standard setters and auditing firms. These intertwined accounting spheres therefore need to be addressed in theory as well as practice oriented accounting research, particularly with regard to unsolved consolidation issues as well as the potential to reduce actually existing transformation efforts between the micro and macro level.
The aim of this Workshop is to analyse emerging trends and experiences to produce and audit whole of government financial statements as well as their relationships to macro accounting frameworks. The workshop organisers invite theoretical, empirical, practical, and review papers, whether quantitative or qualitative, from academics and practitioners.
Subject coverage: Topics suitable for the CIGAR Workshop include but are not limited to:
The international standardisation/harmonisation movement in public sector accounting
Setting Whole of Government Accounting and Auditing standards
Single or comparative country studies relating to Whole of Government Accounting and Auditing
Linking macro with micro accounting
The audit of whole of government financial reports
The role of whole of government accounting in the accountability agenda
Issues relating to cross-transfer of private sector financial reporting practices to the public sector
Important dates: The deadline for submission of full papers is 30 June 2014. Acceptance will be notified by 15 July 2014. Accepted papers will be presented in the CIGAR Workshop (8-9 September 2014) or in the PhD Seminar (9-10 September 2014). Selected papers will be published in a special issue of an international journal in 2016. The special issue will be jointly edited by Eugenio Caperchione and Giuseppe Grossi.
Submission of papers: Accepted papers should be submitted as MS Word file attached to an e-mail to Giuseppe Grossi (firstname.lastname@example.org)
Conference venue: CIGAR Workshop on WGA&A will be held at Kristianstad University, Centre for Business Studies, Elmetorpsvägen 15, 291 88 Kristianstad, Sweden (www.hkr.se), on September 8-10, 2014.
Workshop website: http://www.hkr.se/cigar2014