PSG XII: Public Sector Financial Management

Study Group Co-chairs:

Eugenio Caperchione, Modena and Reggio Emilia University (Italy)

Francesca Manes Rossi, Salerno University (Italy)

Isabel Brusca Alijarde,  Zaragoza University (Spain)

Schedule

The Permanent Study Group “Public Sector Financial Management” wishes to start a research programme about “Public Administration and International Public Sector Accounting Standards”.

The PSG could be a platform for discussing and disseminating recent trends and experiences in accountability and adoption of IPSAS.

The Study Group intends:

• To create a network of scholars and practitioners to exchange ideas, opinions and experiences about the possibility of implementing the IPSASB framework;
• To support and encourage theoretical and practical research into the adoption and implementation of IPSAS around the world.
• To explore experiences and tendencies in adopting IPSASB’s standards and reflect on different approach followed;
• To consider the impact of the adoption of the IPSASs inside and outside national, regional and local governments, specifically as a mean to improve governments’ accountability;
• To encourage the comparison between European and non-European countries in the adoption of IPSASs and the preparation of Financial Reports.
• To support and stimulate the publication of research into Public Administration and International Public Sector Accounting Standards

The participation to the study Group is open to senior academic and practitioners as well as to young researchers. This first preliminary meeting will offer an occasion to further discuss a working and publication plan for the 3 following years.

The participants will be invited to present a research proposal or to contribute to the debate by orally presenting experiences and proposals for future strategies.