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Deadline: 31 March 2020

The CIGAR Network’s Annual Issue

Since it was established in 1987, the CIGAR (Comparative International Governmental Accounting Research) network has been encouraging scholars and practitioners to study and compare the governmental accounting systems of different countries. The research of the CIGAR network encompasses all governmental entities (at the transnational, national, regional and local levels), covering budgeting, financial accounting, financial reporting, auditing, financial management, management accounting and performance evaluation. Despite this continuity, themes, focus areas, and research methods vary over time, so CIGAR’s annual events always offer something new, at the edge of the discipline. 

PMM has offered CIGAR the opportunity to guest edit a special annual issue of the journal (for each of the next three years starting in 2021: PMM’s 41st volume). This CIGAR annual issue will not have a specific theme—the aim is to present relevant empirical and theoretical research in public sector accounting. The annual issue will showcase CIGAR’s valuable papers and, by doing so, increase their contribution to practice and to academia.

CIGAR is now inviting all scholars who participate in CIGAR events, or who have a significant interest in CIGAR’s research agenda, to submit papers for consideration of publication in the first CIGAR annual issue.

There will be no limitations of subjects; however, priority will be given to papers which have been (or will be) presented at CIGAR events, and that are therefore in line with CIGAR’s current activity. Thus, they will probably deal with some of following issues:

  • Critical analysis of the most recent developments in public sector accounting and auditing.
  • Accounting for sustainability and intergenerational equity.
  • Suggestions for improving reporting systems, in order to offer more focused and more easily available information to citizens and other stakeholders.
  • Analysis of alternative forms of reporting for public sector entities, such as popular reporting, integrated reporting, and sustainability reporting.
  • Impact of digital transformation on the control and accountability of public sector entities.
  • Use and usefulness of accounting information.
  • International harmonization and the role of international (or regional) standards and the role of IPSASB therein.
  • The role of public sector entities in promoting plans and action for the achievement of the UN’s Sustainable Development Goals.
  • Management accounting and performance measurement in public sector entities.

Contributions that focus on other themes, which are capturing the attention of single researchers or of research teams, are also welcome. Similarly, different methodological approaches may be used.

Submission Instructions

The CIGAR annual issue will include, as with all PMM issues:

  • An editorial.
  • Three/four 1000-word debate articles.
  • Main papers (maximum 8000 words).
  • Two or three new development articles (maximum 2500–3000 words).

Papers for consideration should be submitted by 31 March 2020 through PMM’s ScholarOne submission system. During the submission process, authors will need to select the CIGAR special issue and the submission will then be handled directly by CIGAR’s editorial team. Papers will be blind refereed by two reviewers: usually a practitioner and an academic. Papers and articles submitted to PMM for review must not be under consideration by any other publication.

Lead Editor for this annual issue, Eugenio Caperchione, and the associate editors are willing to answer questions from prospective authors before submission. Please direct questions to [email protected].

About PMM

PMM has a strong reputation for joining up research and practice, as well as disciplines and professional specialties. It has been publishing for nearly 40 years, now with eight issues a year. PMM articles are reviewed by a practitioner and an academic to ensure that they are readable and useful in the real world. PMM’s circulation includes over 15,000 CIPFA members and students, as well as central government departments, local authorities and international universities.

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Guest Editor:

Eugenio Caperchione

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