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Academic Advisory Group

| Exposure Drafts and Consultation Papers
Comments due by:

To facilitate more structured relationships between the board and the academic community, and to maximize the contribution the community can make to the development of high quality IPSAS, in 2019 the IPSASB created its Academic Advisory Group (AAG). It is chaired by former IPSASB Chair, Andreas Bergmann, and includes IPSASB’s academic members, as well as representatives of the Comparative International Governmental Accounting Research (CIGAR) Network and International Research Society for Public Management (IRSPM).

The IPSASB has held three Research Forums in 2019, 2020, and 2022 to engage with the academic community. To support these forums the IPSASB issued a Call for Papers, which encouraged academic researchers to contribute through scholarly papers. The academic outreach activities have allowed participants, both from academia and standard-setting bodies, to discuss specific current and committed projects on the IPSASB’s work program, as well as specific public sector topics identified for research activities.

2023 Call for Papers

In preparation of the 4th Research Forum, the IPSASB issued a call for papers which resulted in the IPSASB awarding six grants of USD $2,000 for selected scholarly papers across three research areas. One of the Research Area 2 grants is to be funded by the Association of Chartered Certified Accountants (ACCA).

Research Area 1: Research on Practical IPSAS Implementation Challenges

  • Natural Resources
  • Presentation of Financial Statements

Research Area 2: Sustainability Reporting Focused Research

  • Climate Change and Public Sector Reporting Related to Sustainability
  • Accounting for Biodiversity in the Public Sector

Research Area 3: Research on Adoption and Implementation of IPSAS 31, Intangible Assets (Post Implementation Review of Use of IPSAS).

Researchers who submitted abstracts that were awarded grants have been notified and are in the process of developing their first draft of their research paper. This draft will be submitted for review by the Academic Advisory Group by March 15, 2024. 

2024 Research Forum

For both the call for papers and the 4th Research Forum, the IPSASB continues its partnership with the CIGAR Network. The grant recipients, as well as other scholars, will present the first drafts of their full papers at the June 12-14, 2024 Research Forum in Udine, Italy to receive feedback from fellow academics. Participants in the IPSASB Research Forum are expected to follow the registration procedure for the CIGAR Workshop.

IPSASB AAG 2023 Timeline

AAG Members

  • Andreas Bergmann (Chair)
    Zurich University of Applied Sciences
  • Francesco Capalbo
    University of Molise
  • Susana Jorge (CIGAR)
    University of Coimbra
  • Mari Kobayashi (IPSASB)
    Waseda Graduate School of Political Science
  • Scott Showalter (IPSASB)
    North Carolina State University
  • Maria Francesca Sicilia (IRSPM)
    University of Bergamo
  • Patricia Siqueira Varela (IPSASB)
    University of Sao Paulo
  • Andrew van der Burgh (IPSASB)
    University of Pretoria


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