The Spring Workshop is organised by the EGPA Permanent Study Group XII “Public Sector Financial Management”, will be held in Modena, Italy, at the Department of Economics “Marco Biagi” (http://www.economia.unimore.it) in May 5-6, 2016
The overall objective of the Study Group is to provide a forum whereby scholars and practitioners can present, discuss and debate their research, findings and thinking about the relevance and the usefulness of international public sector accounting standards in the context of Public Administration, as well as to highlight and compare experiences of European and non-European countries adopting IPSASs.
The Study Group intends to critically explore the changing process and to forecast future development of accounting standards in order to define both their theoretical structure and practical implementation.
Additionally, the Study Group aims to create a network of close collaboration among its participants. Therefore it is convening twice a year.
The proposed theme for the Modena workshop is:
Innovations in public sector accounting standards: are EPSAS the best way to European harmonization?
Brochure EGPA Modena 2016 workshop
In recent years an increasing debate exists within the EU about the establishment of European Public Sector Accounting Standards – EPSASs by EU member-States in order to get high-quality financial reporting by governments. In 2013, the European Commission started a very ambitious project with the medium-term intention to create harmonised “European Public Sector Accounting Standards” (EPSAS).
The main aim is to favour fiscal and budgetary integration in the EU and obtain more rigorous, transparent and comparable reporting of information. The debate on EPSASs adoption impacts both on macroeconomic accounting and on harmonised micro-accounting to assure debt and deficit data at accruals-based macro-accounting level.
Nevertheless, some questions remain. Issues arise about the focus of the project solely on reforming public sector accounting, while harmonised accrual-based budgeting standards would be necessary as well. Another issue concerns the relationship between cash basis and accrual basis of accounting.
The conference aims to address all the related issues, creating a debate among scholars and practitioners about the future of EPSAS.
The papers presented at the workshop are eligible for a special issue of “Public Money & Management”.
The workshop is also open to participants NOT presenting a paper.
Scientific Committee
| Eugenio Caperchione | Modena & Reggio Emilia University |
| Isabel Brusca | University of Zaragoza |
| Sandra Cohen | Athens University of Economics and Business |
| Francesca Manes Rossi | University of Salerno |
| Anna Francesca Pattaro | Modena & Reggio Emilia University |
Participation Fees
The fee is €140 for late registration.
Gala dinner cost is included in the Workshop Registration Fees
Accompanying person: € 40
REGISTRATION
After the payment of the workshop fees (see below), please register through the following online form EGPA Modena 2016 REGISTRATION form
FINAL PAPER UPLOAD
Final papers must be uploaded using the following online form EGPA Modena 2016 Papers upload
Key dates
Abstract submission deadline: February 20, 2016
Acceptance notification to authors: March 15, 2016
Registration, early bird: March 31, 2016
Full paper submission: April 15, 2016.
General information
For more information on the workshop, please contact:
Eugenio Caperchione, University of Modena & Reggio Emilia
Anna Francesca Pattaro, University of Modena & Reggio Emilia
both at egpamodena2016@unimore.it
For more information about the EGPA Permanent Study Group, please contact:
Eugenio Caperchione, University of Modena & Reggio Emilia (cigar2009@unimore.it)
Isabel Brusca, University of Zaragoza (ibrusca@unizar.es)
Sandra Cohen, Athens University of Economics and Business (scohen@aueb.gr)
Francesca Manes Rossi, University of Salerno (fmanesrossi@unisa.it)
or join the group on LinkedIn http://www.linkedin.com/groups?home=&gid=4626381&trk=anet_ug_hm.
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