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Recent Developments in Comparative International Governmental Accounting Research

  • he third biennial workshop in Comparative International Governmental Accounting Research was held in Speyer, Germany, on 1st and 2nd April 1996. It was, as the prior workshops in Bergen (1992) and Valencia (1994) devoted to presentations and indepth discussions of finalized, ongoing and planned research in governmental budgeting, accounting, financial reporting and auditing. Financial contributions of Arthur Anderson & Co, Stuttgart, BASF AG, Ludwigshafen/Rhein and SAP AG, Walldorf made the workshop possible. Main objectives of the CIGAR workshops are to provide a forum for discussions of new, innovative, unfinished research; to interest young researchers in the field; to provide incentives and opportunities for international collaborative research and thus contribute to the theoretical foundations of international governmental accounting.</li> The focus this time clearly was on contextual analysis of governmental accounting systems with the exception of the papers of James L.Chan (its subject is budgeting), Ulrich Cordes (its subject is a content analysis and comparison of national accounting and governmental accounting) and at least partly the one of Norvald Monsen (it emphasizes the historical perspective). Assessing the generalizable results, the workshop reached a consensus that we needed a better balance in future between quantitative and qualitative research, but that more descriptive studies and more data were needed before statistical studies would be possible; analyses of pronouncements of standard-setting bodies, especially international ones, seemed important; and significant work was needed on the processes of innovation, within-country standard-setting (even when there was no overt standard-setter), transition (in the emerging democracies and developing countries) and reform-implementation. I myself and I am sure, all the delegates, acknowledge the willingness of the presenters to provide papers although this was not a requirement. The discussions were extremely interesting and beneficial and I would like to thank all workshop participants for their contributions. Thanks are also due to the staff of the Postgraduate School of Administrative Sciences Speyer and the Research Institute for Public Administration, in particular to Siegrid Piork and Christine Ahlgrimm, for their assistance in planning and organizing the workshop and in preparing this volume.

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Series (Serial Number):Speyerer Forschungsberichte (FÖV) (159)
Publisher:Deutsches Forschungsinstitut für öffentliche Verwaltung
Place of publication:Speyer
Editor:Klaus Lüder
Document Type:Book
Year of Completion:1996
Date of first Publication:1996/06/01
Publishing Institution:Deutsches Forschungsinstitut für öffentliche Verwaltung
Release Date:2016/06/16
Out of Print?:Nein
Page Number:243
Documents ordered by discipline (DDC classification):300 Sozialwissenschaften / 330 Wirtschaft
Documents of the German Research Institute for Public Administration (FÖV):Sonstige Schriften
Licence (German):License LogoUrheberrechtlich geschützt