Session: G1-07
Accounting and Accountability – Constructing society – History, culture, politics and accounting in the public services (Special Interest Group)

Chair

Hans-Juergen Bruns

Time

16:00 - 17:30 on Thursday, 20th of April 2017

Venue

C.105

16:00

WHY ARE GOVERNMENTS STILL USING CASH-BASED BUDGETING AFTER MOVING TO ACCRUAL-BASED REPORTING?

Christoph Reichard (University of Potsdam), Jan Van Helden (University of Groningen)
16:20

What can PEFA tell us about the efforts made towards better Perfor-mance in PFM systems?

Christoph Schuler (ZHAW Zurich University of Applied Sciences), Sandro Fuchs (ZHAW Zurich University of Applied Sciences), Andreas Bergmann (ZHAW Zurich University of Applied Sciences)
16:40

Coping with ambiguity – 20 years of accrual-based accounting in Finnish local government

Lotta-Maria Sinervo (University of Tampere)
17:00

Agencification and Accounting: How Dual Standards Work in the Indonesian Higher Education

Budi Waluyo (Polytechnic of State Finance STAN, and University of Leicester)