Welcome to the website of James L. Chan, Professor Emeritus of Accounting at University of Illinois at Chicago, and Distinguished Overseas Professor (海外名师) at Peking University and Shandong University of Finance and Economics, and Professor by Special Appointment at the Research Institute of Fiscal Science, Ministry of Finance in China. On this website, you will find useful information about government accounting and links to Professor Chan’s articles and research from the past 30 years.

News in the World of Public Financial Management


New Papers

“From Servant or Master? On the Evolving Relationship between Accounting and Budgeting in the Public Sector,” 2012 Yearbook of the Swiss Society of Administrative Sciences, pp. 23-38, with Jens Heiling. Click here

Commentary by Renaud Duplay on the IMF Public Financial Management Blog Click here

“Fiscal Transparency in China: Government Policy and the Role of Social Media,” Public Money and Management (January, 2013), pp. 71-75, with Qi Zhang. Click here

IMF Public Financial Management Blog Click here

Public Finance International Blog Click here

“How Much Red Ink? Comparing the Economic and Accounting Approaches to Measuring Government Deficit and Debt,” World Economics, Vol. 13, No. 1
(January-March, 2012), pp. 65-74, with Yunxiao Xu. Click here

2013 edition of course in government fiscal budgeting, accounting and statistics at Peking University:

    Course syllabus Click here
    Table of contents of book of readings Click here

    Recent Lectures and Presentations

    April - May 2012

    Peking University, School of Economics, Department of Public Finance

    Lectures on Government Accounting
    Course Syllabus [X.ChanPKULectureV2AReadings3.pdf]


    A. Overview

    B. Chan’s essays in Budget Management and Accounting

    C. Fiscal Reporting and Analysis

    D. International Public Sector Accounting Standards (IPSAS)

    E. Comparative International Government Accounting Research (CIGAR)

    F. Government Accounting Reform in China

    G. What’s the Use of Studying Govt. Accounting