Special Issue Editor(s)
Marco Bisogno,
University of Salerno, Italy
[email protected]
Josette Caruana,
University of Malta, Malta
André Lino,
University of Essex, UK
Susana Jorge,
University of Coimbra, Portugal
Gorana Roje,
Ministry of Physical planning, construction and state assets, Croatia
PMM / CIGAR Network Theme: Fifth CIGAR-PMM Annual Issue
Submissions are invited for the fifth CIGAR-PMM Annual Issue, which will be published in 2025, in Public Money & Management (PMM) Volume 45.
The incoming editorial team for the 2025 and 2026 CIGAR-PMM Annual Issues (Marco Bisogno, Josette Caruana, André Lino, Susana Jorge, and Gorana Roje) would like to take this opportunity to express their deep gratitude to their colleague, Eugenio Caperchione. Eugenio spearheaded the liaison with PMM in order to launch the CIGAR-PMM Annual Issue, reaching an agreement that has proved beneficial for both the CIGAR Network Association and the Journal. Eugenio has led the editorial team for four consecutive annual issues, steering the activities towards quality annual issues that have made a difference to public sector accounting research and practice.
The CIGAR-PMM Annual Issue will continue not to be tied to a particular theme. The aim is to publish relevant empirical and theoretical articles on topics related to public sector accounting understood in a broad sense, highlighting the contribution of the CIGAR Network’s research to both academia and practice and aiming to bridge the research-practice gap in the fields of public sector accounting and financial management.
The CIGAR-PMM Annual Issue is one of PMM’s eight yearly issues; articles are circulated to the public management and public finance communities (as well as to the practitioner community via CIPFA members’ free access to PMM). Another advantage of publishing in the CIGAR-PMM Annual Issue is that its entire contents are made free to view from publication for three months by PMM’s publisher.
CIGAR is inviting all scholars who participate in CIGAR events, or who have a significant interest in CIGAR’s research agenda, to submit papers for consideration for publication in the fifth CIGAR-PMM Annual Issue.
As public sector organizations become increasingly affected by economic austerity, poly-crises and wicked problems, we welcome papers addressing (but not limited to) areas of research in public sector accounting which are gaining significant importance. For instance, enhanced accounting and audit practices can uncover inefficiencies and corruption and promote transparency, efficient use of resources and financial sustainability. Thus, it is important to understand developments in public sector accounting, auditing, and assurance; international harmonization and the role of international (or regional) standards; management accounting and performance measurement in public sector entities; and the role of digital and smart governance for public sector accounting, auditing and accountability. Moreover, there is a growing recognition that financial information alone does not capture the full picture of an entity’s performance, while enhanced reporting systems might increase transparency and accountability, fostering public trust. We welcome papers addressing topics related to improving reporting systems for citizens and other stakeholders through popular reporting, integrated reporting, and sustainability reporting; accounting and financial reporting integration in the public sector financial management processes (i.e. accountable and sustainable decision-making); the need for non-financial reporting and other forms of reporting to meet information users’ needs (i.e. how to reduce the gap between the expected and actual use). Finally, public sector organizations play a crucial role in advancing the Sustainable Development Goals (SDGs). More should be researched about the role of public sector accounting and reporting systems in supporting the achievement of the SDGs.
Researchers are also encouraged to explore other emergent themes that address contemporary challenges in public sector accounting. Topics can be addressed using qualitative, quantitative or mixed-methods approaches. As its name suggests, the CIGAR Network emphasizes the importance of comparative studies, which provide valuable insights by highlighting best practices and lessons learned from different contexts, enhancing the overall understanding and implementation of effective public sector accounting practices.