1. 13th Biennial CIGAR Conference“Bridging public sector and non-profit sector accounting”, Ghent, 8-10th June 2011
With 170 participants, 70 presented papers and the attendance of 10 PhD students from all over the world in the preceding PhD Seminar the 13th edition of the CIGAR Conference can be called fruitful and very successful!
In the plenary opening sessions in the Aula of Ghent University, prof. Danielle Morin (HEC Montréal Canada) being a specialist in public sector auditing, considered a critical analysis of stimulating governmental audit and control. As administrator general of the NOFA (= National Office for Family Allowances in Belgium), mr. Johan Verstraeten focused on financial management tools used to regulate and control the related NFPOs that are responsible for paying out family allowances. Ms Helen Alderson, who is Director of Financial Resources and Logistics at the headquarters of the Red Cross, particularly discussed the important financial issue: “What have you done with our money?” The last keynote speaker was prof. Dorothea Greiling from the Johannes Kepler University Linz in Austria. She paid attention to financial and management accounting in NFPOs: State of the art and some further directions.
During the parallel sessions 70 papers were presented and reviewed by a discussant. Although the majority considered governmental issues, at least 11 papers were devoted to the non-profit sector. In terms of discipline the majority of research efforts emphasized ‘performance measurement’and ‘accounting reforms’ whereby the latter has always been an important area across CIGAR-conferences. The third discipline counting 9 contributions dealt with ‘accounting standards and IPSAS’.
The round table welcomed prof. Martin Dees (Court of Audit Netherlands), prof. Andreas Bergmann (Chair IPSASBoard), Prof. Eugenio Caperchione (President CIGARBoard), Mrs. Caroline Mawhood (Chair FEE Public Sector Committee), prof. Michel De Wolf (President of the Belgian Institute of Certified Auditors) and prof. Johan Christiaens as moderator.
Questions were raised such as: Can IPSAS also be adopted in NFPOs? What are the intentions of the IPSASB? Single audit possibilities and treats? Accounting reforms in emerging and developing countries? Can researchers meet practitioners? …
The preceding PhD Seminar chaired by prof. Jan Van Helden, prof. Susana Jorge and dr. Jens Heiling offered the opportunity to join a growing community of young scholars interested in governmental accounting research.
To get an impression see http://www.cigar2011.ugent.be/Photos.html
2. IPSAS in the EU member states
European Parliament decided that member states should adopt International Public Sector Accounting Standards (IPSAS) in their financial statements (resolution approved 22th June 2011).
Read more:
http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&reference=A7-2011-0184&language=EN#title1
3. Social profit accounting UK
The hand of government in shaping accounting and reporting in the UK charity sector: article in Public Money & Management by N. Hyndman & D. McMahon shedding a light on social profit accounting.
Read more:
http://www.informaworld.com/smpp/title~db=all~content=g936116973
4. New academic journal
The Government and Nonprofit section of the American Accounting Association announces a new academic journal, the Journal of Governmental & Nonprofit Accounting (JOGNA).
Read more http://aaahq.org/GNP/index.htm
Announcements
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