The Permanent Study Group XII “Public Sector Financial Management” invites academics and practitioners to participate in its virtual workshop that will be virtually hosted by the Athens University of Economics and Business, Athens, Greece on the 20th -21st of January 2021.
The European Group for Public Administration (EGPA) aims to be a nexus for academics and reflexive practitioners in the field of Public Administration in Europe. The Study Group XII “Public Sector Financial Management” within the EGPA is an intellectual platform for this specific theme. The overall objective of the Study Group is to provide a forum for scholars and practitioners to present, discuss and debate their research, findings and ideas about innovative approaches and tools in Public Financial Management (PFM), as well as to highlight and compare experiences of mature systems or systems that are still under trial in European and non-European countries. The Study Group convenes twice a year in order to create a network of close collaboration among its participants. These assemblies present the opportunity for participants to highlight and compare experiences of innovations in PFM in order to define both theoretical structures and practical implementations dealing with accounting and financial systems in public sector organisations. The study group is also very keen on sharing information and keeping track of published papers and work in progress in the field through a web repository named PSAAR (Public Sector Accounting Abstracts Repository) found at https://psaar.net
The theme for the Virtual Workshop is:
“ENHANCING PUBLIC FINANCIAL MANAGEMENT AND REPORTING TO MEET THE NEEDS OF MANAGERS AND STAKEHOLDERS”
In recent years, most governments have reformed their public financial management systems, including accounting and reporting systems, trying to improve accountability and transparency. The introduction of accrual financial statements has been a common trend in the financial reporting landscape with mandatory disclosures under the same structures as a business. The result is a complexity of accounting and budgetary frameworks coexisting, with some differences among countries. Accounting harmonization at the European level is another reform on the agenda but it is still in progress due to the lack of consensus about the process and even the benefits that common standards could have in the European arena. Furthermore, academics have found that sometimes the systems in place fail to meet the needs of politicians, managers and other stakeholders.
Public sector financial management and reporting play an important role in economic stability and growth, and efforts to enhance their quality are vital. It is necessary to find tools for management and accounting frameworks that can produce relevant and useful information, both for management and accountability purposes. This would enhance trust in governments and the engagement of stakeholders by producing information that is relevant, reliable, and comparable. However, it is a complex process with many components and interactions that should involve all the actors in the public financial management field, such as governing bodies, standards setters, public financial managers, accountants and auditors.
In this context, the Study Group intends to critically explore future developments based on effective practices in different governments and organisations, analyzing how innovative processes can take place, their drivers, the role played by regulators, managers and other stakeholders, and the extent to which financial management can be improved by these processes, with managers and stakeholders at the core of the purposes. The workshop is an opportunity to stimulate debate about measures and tools that governments can implement, as well as about the advantages and disadvantages of the adoption of new developments, including possible consequences for management accounting systems. A critical assessment and understanding of the process of EPSAS development also fall within the scope of this workshop.
We invite papers within the broad area of public financial management and reporting which try to assess the current situation and future prospects. The research may be contemporary, historical or comparative. The call for papers encompasses research works through all theoretical perspectives and research methods.
In particular, the Workshop is interested in research which addresses the following themes:
- Innovations in public financial management, including budgeting, accounting, reporting and auditing.
- New forms of reporting in the public sector to meet the needs of stakeholders.
- International comparative studies on financial management practices and initiatives for harmonization.
- Citizen engagement in public financial management: tools and implications.
- Performance management and reporting in public sector organizations.
- The role of IT in public sector financial management modernization.
- The harmonization of public sector accounting as a strategy to enhance public financial management.
- The role of auditing in enhancing financial management and reporting.
- The implementation of IPSAS and EPSAS: benefits and shortcomings.
- New tools for improving the transparency and legitimacy of governments.
- Successful reforms or applications of Public Sector Financial Management in any type of public sector entity.
Papers that touch upon the challenges imposed on public sector reporting by the COVID-19 pandemic are welcome as well.
Papers will be accepted for presentation based upon acceptance of the abstract/ full paper. Abstracts or full papers will undergo a double-blind review process and accepted papers will be distributed among the workshop participants.
Deadline and key dates:
Deadline for submission of Abstracts/Papers: 26 October 2020
Deadline for notification to the authors: 9 November 2020
Deadline for submission of the final papers: 11 January 2021
Abstract guidelines
Abstracts should be up to 800 words long. They should include:
- purpose of the paper;
- research methodology;
- main findings and implications.
Paper Guidelines
The paper must consist of 20 pages maximum (each page of 2.200 characters, spaces included, Times New Roman, text 12 and notes 10), including notes, diagrams, tables and bibliography. Either complete works or researches in progress will be accepted as long as the aims of the researches, the methodology and the actual or expected results are clearly shown.
Paper /abstract submission
Click here to submit your abstract/paper proposal.
If you have already created a user account in 2020 for EGPA Conferences – please note that your credentials are still valid. If not, you have to register as user on ConfTool before submitting your proposal.
Fees
The fees for attending the workshop are € 50.
Doctoral students pay no fees.
There is also the possibility with a fee of 100€ to have EGPA Individual Membership, including access to EGPA/IIAS virtual workshops’ series 2020/2021.
Click here to register.
For fees related issues, please contact: Fabienne Maron (This email address is being protected from spambots. You need JavaScript enabled to view it.).
Participants
The number of participants is limited.
Priority will be given to participants presenting a paper.
All registered participants will receive a certificate of attendance.
Other information about the Group
The news of the group are shared in our LinkedIn account at https://www.linkedin.com/groups/4626381/
Please feel free to join!
The co-chairs of the Study Group also manage a repository of abstracts of both published and working papers in Public Sector Accounting named PSAAR (Public Sector Accounting Abstracts Repository). The repository also hosts Evens and News in the field.
Please visit and contribute to PSAAR at https://psaar.net/
If you need further information, please do not hesitate to contact the co-chairs of the Permanent Study Group
Isabel Brusca, This email address is being protected from spambots. You need JavaScript enabled to view it. (University of Zaragoza)
Eugenio Caperchione, This email address is being protected from spambots. You need JavaScript enabled to view it. (University of Modena & Reggio Emilia)
Sandra Cohen, This email address is being protected from spambots. You need JavaScript enabled to view it. (Athens University of Economics and Business)
Francesca Manes Rossi, This email address is being protected from spambots. You need JavaScript enabled to view it. (University of Naples)
