19th CIGAR Conference 2023

The 19th CIGAR Conference 2023 in Tokyo


The theme for the CIGAR conference is ‘Public Accountability and Democracy in Times of Crisis: An Interdisciplinary Dialogue’. Under the extraordinary experiences of COVID-19, governments have been confronted with various difficulties, and it has been more crucial to deliver public services to citizens efficiently and effectively in the principle of fairness. In such critical situations, public accountability has become more crucial instrument in democratic society, and more discussions on a system of democratic governance have been increasingly required. The concept has expanded from financial and legal accountability to managerial and policy accountability. Of course, accountability origins from accounting focusing on financial information. However, in order to respond to the expanded accountability, especially to cope with emerging complexed problems like COVID-19, global warming, aging and divide, public sector accounting has to respond these needs and develop its functions over democratic dialogue and discussions beyond financial, non-financial reporting. From this perspective, participants are encouraged to submit papers in exploring relations of public accountability and democracy using accounting, political, sociological, economics theory and so on. Interdisciplinary approaches and comparative studies from outside of accounting are very welcome. Traditional approaches and fields of public sector accounting research such as utility in accrual accounting, management accounting, budgeting, and auditing are also welcome.


Organizing Committee is chaired by Dr. Mari Kobayashi and the Secretary General and deputy chairs is Prof. Aiko Sekine (Waseda University, former president of Japan Institute of Certified Public Accountants) and Prof. Dr. Kenji Shiba (Kansai University). Professor Pawan Adhikari will be assigned to help communications between the Organization Committee and the CIGAR Executive Board. Scientific Committee will be co-chaired by CIGAR chair and Prof. Dr. Kiyoshi Yamamoto (University of Tokyo, Kamakura Women’s University). The Board members of CIGAR will be asked to join the science committee for this conference.

The conference is cosponsored with Waseda University and Public Service Research Institute of Waseda University and supported by JICPA (Japanese Institute of Certified Public Accountants), MOF (Japanese Ministry of Finance), BOA (Board of Audit of Japan), Tokyo Metropolitan Government, Japan Association of Governmental Accounting.

Dates and Venue

This conference will be held in late June (28, 29 and 30) in 2023.
The conference will take place in onsite and online hybrid format. The venue is the International Conference Center at Waseda University located in the central of Tokyo, and online participation is also set for the participants who cannot be at the venue.

  • Okuma Kodo(Auditorium) at Waseda University

Okuma Kodo(Auditorium) at Waseda University


All meetings of plenary session, parallel sessions, General Assembly, Board meeting and Ph.D workshop will be held in the International Conference Center at Waseda University.
The Center will provide large and medium sized conference rooms, meeting rooms. We will give all participants an internet connection service in the venue.

  • International conference center

International conference center

How to reach the Conference site

The venue is located in the central of Tokyo, close to Tokyo Haneda International Airport. It takes 40 minutes by train or by limousine bus (in using taxi: 20 minutes) from the airport. Fast, convenient and punctual public transportation system will smoothly move participants from any area of Tokyo to the venue.

Benefits for CIGAR

This is the first conference held in Asia, the region includes developed, emerging and developing nations and areas. It is quite interesting and beneficiary for CIGAR to discuss on the main theme of accountability and democracy in region having different history, thoughts and governance from the West and the Middle East. The conference will surely contribute to comparative international government accounting research in addition to increase communications among scholars interested in government accounting.

Attendance target

The targeted participants are scholars on public sector accounting and management, political science, public administration, public policy, and practitioners including politicians, bureaucrats, accountants, analysts, economists etc. Onsite registration fee per person is 500 Euros including two lunches and Gala dinner. Early registration is discounted to 450 Euros. The fee for Graduate students is 300 Euros.
Online registration fee per person is now under consideration.

Social program

Participants will enjoy seeing and experience of Japanese traditional and modern culture and arts in addition to excellent foods and drinks for an extra fee (100 Euros) other than the registration fee. Minimum participants are 10.

Scholarly Journals for a special issue

We will approach to two journals to have a special issue of this CIGAR conference: Journal of Accounting and Organizational Change, the special issue of which is “Budgeting and Management Accounting for a Sustainable Future” (Tjerk Budding and Kiyoshi Yamamoto as guest editors) and Journal of Public Budgeting, Accounting & Financial Management, the special issue of which is “Public sector financial reporting and international standards: disclosing information for sustainable future” (Josette Caruana, Susana Jorge and Mari Kobayashi as guest editors). Both journals are programmed along with the CIGAR conference and their missions are highly related to the main theme of this conference.

Planned Schedule

Our planned schedule is as follows:

Wednesday (28 in June 2023)
9.00-13.00 Registration
10.00-13.00 Ph D workshop
13.00-14.00 Lunch
14.00-16.00 Ph D workshop
16.00-18.00 CIGAR Board Meeting
18.00-19.00 Welcome reception at Waseda University
19.00-21.00 Dinner for CIGAR board
Thursday (29 June 2023)
9.00-17.00 Registration
9.30-11.00 Plenary session at Conference Hall
Welcome address by the President of Waseda University,
the chairs of CIGAR Board and the organization Committee
Speech by the president of the Board of Audit
11.00-11.30 Coffee Break
11.30-13.00 Parallel Session 1 at four rooms(3 presentations by room): could be expanded to 5 rooms.
13.00-14.00 Lunch
14.00-15.30 Parallel Session 2 at four rooms(3 presentations by room)
15.30-16.00 Coffee Break
16.00-17.30 Parallel Session 3 at four rooms(3 presentations by room)
19.00-23.00 Gala Dinner at RHEGA ROYAL HOTEL TOKYO
Friday (30 June 2023)
9.00-11.00 Parallel Session 4 at four rooms (4 presentations by room)+Plenary Session on SDGs
11.00-11.30 Coffee Break
11.30-13.00 Panel Discussion on Democracy and Public Accountability in Times of Crisis .at Conference Hall
Keynote Speech by Professor Geert Bouckaert
Keynote Speech by Heidi L. Mendoza on SDGs
Discussants are Professor James Chan, Professor Mark Christensen, CIGAR Chair and former CIGAR members, scholar from Asia Development Bank, Coordinated by Dr. Mari Kobayashi (discussants are under consideration)
13.00-14.00 Lunch
14.00-15.00 Dialogue with IPSASB at Conference Hall
15.00-16.00 Closing at Conference Hall
CIGAR general assembly
Closing addresses by the chair of CIGAR board and local organizers
17- Social Programs in an extra fee.
Kaminarimon in Asakusa
Kaminarimon in Asakusa
Rainbow Bridge
Rainbow Bridge
Tokyo Skytree
Tokyo Skytree