Cagliari: Seminar 6

Seminar 6: June 12, 2008
ISSUE FOR CIGAR: WOULD/SHOULD THE UNITED STATES ADOPT IPSAS?


Issues to Address:

  • ** What is the essence of the Lueder contingency model of government accounting innovations?
  • * What are the objectives of a positive theory and a normative theory of government accounting in the international context?
  • * Would the United States adopt IPSAS? Should it?
  • *** Why would any country adopt IPSAS? Should it?

Professor Chan’s lecture based on

  1. ** “Government Accounting: An Assessment of Theory, Purposes and Standards,” Public Money and Management (January, 2003), pp. 13-20. [Chan2003Assess.pdf]
  2. *** Lueder, Klaus G. “A Contingency Model of Governmental Accounting Innovations in the Political/Administrative Environment,” Research in Governmental and Nonprofit Accounting, Vol. 7 (1992), pp. 99-127. [Luder1992ContingencyModel.pdf]
  3. ** Lueder, Klaus, “International Government Accounting Research,” (unpublished manuscript, April 2008). [LuederIGARApril08.pdf]
  4. * “Accounting and Financial Management Reform in the United States Government: An Application of Professor Lüder’s Contingency Model,” Perspectives on Performance Measurement and Public Sector Accounting (Bern, Switzerland: Paul Haupt Publishers, 1994), pp. 17-41. [Chan1994FMUSGovt.pdf]
  5. * “The Birth of the Governmental Accounting Standards Board: How? Why? What Next?” Research in Governmental and Nonprofit Accounting, Volume 1 (1985), pp. 3 32. [Chan1985BirthGASB.pdf]

Reminder

There will be a debate contest on two propositions:

  • Proposition A: Italy should adopt American government accounting standards – Team 1 will argue “pro”, Team 2 will argue “con”
  • Proposition B: Italy should adopt IPSAS – Team 3 will argue “pro”, Team 4 will argue “con”

Be sure to join one of the teams, or you will be assigned if necessary to ensure same team size. You should, however, write your own position paper, even though you are encouraged to discuss with each other.

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