Accounting and financial reporting is aimed at providing objective, neutral and actual up to date information about the performance of government units, the allocation of trusted resources and the creation of obligations. The development of accounting and financial reporting is focused on exploring the benefits and opportunities of applying the accrual accounting basis, the implementation of which is inspired by the work of IPSASB and through publications of the EU Commission which, considering the application of IPSAS or EPSAS, has been working on converging and equalizing accounting and financial reporting of EU member states. The fact is that a large number of countries have, in various ways and with various dynamics, started or considered full or partial accrual accounting basis introduction into their national public sector (government) accounting systems.
However, the question that arises regards the usefulness and usability of accounting information and financial statements by all levels of public management (public officials) and political structures. There is a gap between the production of accounting information and the use of accounting information (i.e. between accountants and accounting information users). Several issues arise: the problem of modest application, the gap between expected (prescribed, declared) and real (actual) practice, and the resistance (reluctance) to accounting information application and usage. The question is whether the accountants can understand and respond to the demands of information users, and vice versa, can information users be better acquainted with the nature and quality of accounting information.
Such a situation is due to various reasons, and can be sought in the political, social, educational and cultural features of individual countries and environments. Approaches taken in the implementation of accounting and financial reporting reforms are different, of varying dynamics and intensity (proven by examples of countries that already implemented or have been implementing reforms). Emphasis put on the usefulness of accounting information focuses the research towards examining practical approaches and towards finding best solutions for recording budget processes in accounting and financial reporting.
Authors interested in participating the 2018 CIGAR Workshop are invited to present papers in the following indicative topics, among others:
Topics can be addressed using either qualitative or quantitative approaches. As its name suggests, the CIGAR Network emphasises the importance of comparative studies as a source of better understanding.