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CIGAR Network - Comparative International Governmental Accounting Research; University of Tampere

September 16-17, 2010
10th CIGAR workshop - Comparative International Governmental Accounting Research
Tampere, University of Tampere, Finland
The theme is: Stakeholders and Key Actors of Public Sector Financial Management and Accounting Reforms. Governmental accounting systems have been - and still are - under radical developments as part of the NPM and NPFM reforms implemented both in developed and developing countries. As to the financial accounting and reporting, change from cash based accounting to accrual based accounting has been one of the main trends, often based on the International Public Sector Accounting Standards (IPSASs). Management control, accounting and budgeting systems have also seen several changes, traditional input based systems being replaced by output and performance based systems. We have quite much knowledge on the accounting system developments from the technical point of view but less knowledge on the roles of different actors in these reforms as well as on the use and usefulness of the new accounting information by different users or stakeholders. It is also time to find out how successful have the accounting reforms been. Who are the main users of accounting information and whether these users perceive the new accounting systems and information as useful. Both quantitative and qualitative papers concerning the ???human factor?? of the governmental accounting reforms are expected to be presented. [gem?_?? den Informationen des Anbieters - according to site editor's information]
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