Academic Advisory Group



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.

2022 Update

The 3rd Research Forum, co-hosted by CIGAR at its September 22-23, 2022 conference, included the presentation of the three research papers selected by the AAG on topics related to:

  • Research on Practical IPSAS Implementation Challenges (Discount Rates)
  • Research on Adoption and Implementation of Specific IPSAS (IPSAS 33)
  • Broad Future Focused Research (Climate Change)

These papers were also reviewed and discussed by the IPSASB at its September 12-16, 2022 meeting in Lisbon, Portugal, and will support the Board in its discissions about the topics to prioritize in its next Strategy and Work Program.

The next IPSASB research forum is planed for 2024. Stay tuned for the IPSASB’s next Call for Papers.

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

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