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Academic Advisory Group

IPSASB
| Exposure Drafts and Consultation Papers
English
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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 Standards, 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 Research Forums in 2019, 2020, 2022, 2024, and 2025 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.

2025 Call for Papers

Six grants of $2,000 USD are available. See the Call for Papers.

Topics of Interest:

  • Presentation of Financial Statements
  • Interaction with GFSM 2014
  • Accounting for Biodiversity in the Public Sector
  • Climate-related Disclosures – Public Policy Programs
  • IPSAS 2, Cash Flow Statements
  • IPSAS 18, Segment Reporting
  • IPSAS 20, Related Party Disclosures
  • IPSAS 31, Intangible Assets
  • IPSAS 35, Consolidated Financial Statements

Deadline: September 15, 2025. Submissions must be in English. 

2026 Research Forum

2025 Research Timeline

For both the call for papers and the 6th 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 23-24, 2026 CIGAR Workshop to receive feedback from fellow academics. Participants in the IPSASB Research Forum are expected to follow the registration procedure for the CIGAR Workshop.

  • September 15, 2025– Submission deadline for abstracts
  • October 30, 2025 – Decisions on the award of grants
  • March 13, 2026 – Submission of the full first draft of papers
  • May 15, 2026 – Submission of final papers
  • June 23–24, 2026 – Papers presented at the 6th IPSASB Research Forum (Co- hosted by CIGAR network)
  • September 15–18, 2026 – Papers to be presented at the September IPSAS Board Meeting

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
  • Andrew van der Burgh (IPSASB)
    University of Pretoria
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