CALL FOR PAPER
Submitting authors to the CIGAR Conference 2023 are encouraged to consider submitting their papers to the Journal of Public Budgeting, Accounting and Financial Management or the CIGAR Network’s Fourth Annual Issue of Public Money & Management. Details are as follows:
Special issue “Financial Reporting in the Public Sector: A Dialogue that Supports a Sustainable Future in Times of Crisis”
Topics that may be addressed in this special issue, though not exclusively, are the following:
- What would be the appropriate public sector reporting in times of crises?
- Can ‘general purpose’ financial reporting remain useful in the public sector?
- How can public sector reporting promote democracy?
- The expectations from ESG reporting: to what extent are they realistic?
- Accounting as a social, moral and technical practice – What are the requirements for public sector reporting? Is ESG reporting enough? What are the implications for standard setters (national and international)?
- Should national and international standards compete or collaborate? What type of tensions are at risk and how can they be mitigated?
- How can academics and the research community contribute to a new public sector reporting?
- Would ESG reporting be more useful for citizens and public policy decision makers?
- Should an ESG report be an integral part of the financial report? Or should it be a standalone report?
- Would an ESG commentary as part of the financial statements suffice?
- Who are the users of ESG reports? What are the objectives?
- To what extent should ESG reports be harmonised? Are ESG reporting standards required?
- What type of assurance can be provided on an ESG report? Would the existence of ESG reporting standards make a difference on the quality of the audit of an ESG report?
All sorts of methodologies and theoretical frameworks are accepted, but innovative approaches would be favored. Please feel free to discuss your ideas with the guest editors. Submissions will open on 31 August 2023. The last date for submission of papers for consideration for publication in this JPBAFM special issue is 31 October 2023. Publication of this issue is planned for the issue 5 of 2024 or issue 1 of 2025.
For more information,