Program of Mini Symposium
“Comparative Governmental Accounting in Asia”
29th and 30th June 2022
Symposium Brochure (PDF:1.5MB)
The Mini Symposium on “Comparative Governmental Accounting in Asia”, which will be held just one year prior to the 19th CIGAR (Comparative International Governmental Accounting Research) Biennial Conference 2023 in Tokyo, intends to be a preliminary session, aiming to promote the exchange of practices of governmental accounting, not only related to financial reporting but also to various public management issues, among the Asian countries.
At present, the accrual-based information has been promoted, and its usefulness has been strongly recognized. However, we have been confronted with the difficulty on how to report and utilize such information for the purpose of decision making and accountability. In view of the governmental inherent responsibility of stewardship and accountability, the function of governmental accounting has become crucially significant. Especially in this critical circumstance of pandemic, every government has taken various measures, and increasing governmental spending, which has inevitably led to the financial constraints such as accumulated debts. This means that we should strengthen public financial management capability and pursue how to utilize accrual-based information in governmental accounting and budgeting for fiscal and social sustainability. On the other hand, it is also important to consider the historical and demographic dynamics in Asia, and the comparative analysis with the practices of Western nations will bring productive insight that will contribute to increase experience to the CIGAR Conference in 2023.
The theme of this Mini Symposium is
‘The Challenge for Sustainable Development and Practices of the Governmental Accounting in Asia
-From the Perspective of the Usefulness of the Accrual Information-’
The Cigar Biennial Conference 2023 is the first conference of the CIGAR Network held in Asia. With this mini symposium as its preliminary session, we would like to have the opportunity to exchange and share ideas about governmental accounting reforms and practices that include financial reporting and public management issues among the Asian countries.
| 11.00-11.10 | ─ | Opening remarks YouTube |
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| 11.10-13.00 | ─ | Keynote Speeches |
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Professor James Chan, Professor Emeritus, University of Illinois at Chicago “A Century of Accrual Accounting Rules: Reflections on the American Experiment” (107KB) YouTube Proceedings (367KB) |
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Ms. Aman Trana, Chief Financial Management Officer, Director of the Public Financial Management Division, ADB (CFMO, concurrently Director, PFFM, ADB) “Financial Reporting and the Usefulness of the Accrual Information in the Central and Local Government-the Significance of Transparency and Accountability” YouTube |
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| 13.00-14.30 | ─ | lunch time pause |
| 14.30-17.30 | ─ | Session Ⅰ |
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Coordinator: Mr. Tadashi Sekikawa, CPA Senior Technical Director, JICPA Research-lab., The Japanese Institute of Certified Public Accountants Each presenter makes 50 minutes presentation, and 10 minutes Q&A. |
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Indonesia
Dr. Mei Ling, Advisor to the Director General on Treasury Affairs, Directorate General of Treasury, Ministry of Finance Republic of Indonesia
“The Practice and Challenges of Utilization of Accrual Information – Indonesia Experience” (425KB) YouTube |
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Philippine
Ms. Maria Realiza R. Ysmael, Director IV Commission on Audit, SAI Philippines
“Looking Backward, Moving Forward: Accrual-based IPSAS Implementation” (83KB) |
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Korea
Dr. Injae Kang, President, Fiscal Performance Management Institute
Dr. Changhoon Jung, Professor, Inha University, Department of Public Administration “Accrual Accounting System in Korean Government” (116KB) YouTube |
| 11.00-13.00 | ─ | Session Ⅱ |
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Coordinator: Dr. Kiyoshi Yamamoto, Professor Emeritus, University of Tokyo Each presenter makes 50 minutes presentation, and 10 minutes Q&A. |
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China
Dr. Qi Zhang, Full Professor, WenlanDistinguished Professor, CAGMember of IPSASB, Director of Government Accounting Research Institute, ZhongnanUniversity of Economics and Law, Vice Chair of Government Accounting Committee of China Accounting Society
“Government Accounting Reform in China: Motivations, Process and Future” (134KB) YouTube Proceedings (218KB) |
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Japan
Mr. Masahiro Sonoda, Director, Public Accounting Office, Budget Bureau, Ministry of Finance, Japan
Mr. Ryota Kaneko, Professor, KokugakuinUniversity, Faculty of Economics “Overview of the Japanese government accrual-based information” (29KB) YouTube Proceedings (1.4MB) |
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| 13.00-14.30 | ─ | lunch time pause |
| 14.30-16.30 | ─ | Discussion and dialogue – round table |
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Chair
Dr. Mari Kobayashi
Professor, Graduate School of Political Science, Waseda University Board member of International Public Sector Accounting Board Former President of Board of Audit of Japan |
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Panelists
Presenters from Asian countries
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Discussants
Dr. Pawan Adhikari
Professor, Essex Business School, University of Essex, Member of the CIGAR Executive Board Ms. Aman Trana Chief Financial Management Officer, Director of the Public Financial Management Division, ADB (CFMO, concurrently Director, PFFM, ADB) Dr. Hideaki Tanaka Professor, Meiji University, Graduate School of Global Governance |
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Panelist
Presenters from Asian countries
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| 16.30-16.40 | ─ | Closing Remarks |
| Venue and Style | Waseda University, participants from abroad through online. |
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| Organizers | CIGAR Biennial Conference 2023 Organizing Committee Chair: Mari Kobayashi, Professor, Waseda University, IPSASB Board member, former President of the Board of Audit, Japan Vice Chair: Aiko Sekine, Professor, Waseda University, former Chairman and President of JICPA Kiyoshi Yamamoto, Professor Emeritus, the University of Tokyo, Professor, Kamakura Women’s University, CIGAR Advisory Board member Masahiro Sonoda, Ministry of Finance Nobuo Azuma, Board of Audit of Japan Kenji Izawa, JICPA, former IPSASB Board member Tadashi Sekikawa, JICPA, former IPSASB Board member Kenji Shiba, Professor, Kansai University Hideaki Tanaka, Professor, Meiji University Toshifumi Matsumoto, Professor, Waseda University Osamu Shimizu, Professor, Waseda University |
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