Cagliari: Seminar 1

Seminar 1: Wednesday, May 21, 2008
Comparative International Government Accounting Research (CIGAR)


Issues to Address:

  • *** How can a nation’s government accounting system/practice be described?
  • ** Why would a nation’s government accounting be affected by its political and economic system? In what ways?
  • * How have government accounting theories influenced practice?
  • ** What innovations (or at least new developments) have occurred in government accounting recently in Western nations?
  • *** What are the substantive and methodological issues in comparative international government accounting research?
  • * Why is focused comparison based on case studies the most appropriate current CIGAR strategy?

Professor Chan’s lecture based on

  1. *** “Modeling Governmental Accounting Innovations: An Assessment and Future Research Directions,” Research in Governmental and Nonprofit Accounting, Vol. 9 (1996), pp. 147-174, with Rowan H. Jones and Klaus G. Lüder. [ChanJonesLuder1996Modeling.pdf]
  2. ** “Professor Lüder’s CIGAR Contributions and Critique: Building a Discipline,” in Neues offentlichen Rechnungswesens ed. by D. Budaus, W. Kupper and L. Streitferdt (Germany: Gabler, 2000), pp. 3-18. [Chan2000LuderContrib.pdf]
  3. ** “CIGAR Methodological Issues and Strategies,” Innovations in Government Accounting, edited by Vicente Montesinos and Jose Manual Vela (Boston: Kluwer Academic Publishers, 2002), pp. 23-29. [Chan2002CIGARMethod.pdf]

Recommended Internet Exercises

  • Surf the CIGAR Network’s website to become familiar with its activities and publications. The next biennial conference will be held at the University of Modena (host: Professor Eugenio Caperchione), and will likely be preceded by a PhD seminar. The seminar will have tutorials as well as presentation of dissertation proposals/results by students. Please consider participating.

Discussion Questions

  • See “Issues…” above; try to relate them to the Italian context.

Follow-up Activities

  • Start on the case study of Italy’s government accounting system/practice, by consulting books, journals and government sources.


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