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Workshop Program (26-27/4/2012 - 1 day and a half)
Thursday, April 26, 2012 |
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13.00-14.00 |
Registration |
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14.00-16.00 |
Welcome Addresses Professor of Accounting at the Accounting and Finance Department at Athens University of Economics and Business. Dean of the Department of Business and Economics at Modena and Reggio Emilia University. Rector of the Athens University of Economics and Business
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Inaugural session
Chair of the International Public Sector Accounting Standards Board (IPSASB) Professor and Director of the Public Sector at the Zurich University of Applied Sciences, School of Management and Law. Presentation: Revenue & Expense vs. Asset & Liability led approach Professor of Strategy at the Department of Management Science & Technology at Athens University of Economics and Business Presentation: Strategy of Public Organizations
Chairman and Co-managing Partner in Deloitte in Greece. Presentation: Greek Fiscal Crisis and IPSAS
Senior Manager Ernst &Young, IFRS Technical desk (CSE South Cluster) Presentation: The Importance οf Adopting IPSAS, By Governments & Public Bodies, in Building a More Sustainable Future Given the Current Sovereign Debt Crisis (Part 1, Part 2)
Partner in Grant Thornton leading Business Risk Services (BRS) Presentation: Uniformity in reporting: 3 examples |
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16.00-16.30 |
Coffee break |
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16.30-18.00 |
SESSION 1: REPORTING Chairman: Eugenio Caperchione
The Effect of IPSAS on Reforming Governmental Financial Reporting: a Worldwide Comparative Study (Presentation) Johan Christiaens, Ghent University, Belgium Christophe Vanhee, Ghent University, Belgium
IPSAS, Accountability and the United Nations (Presentation) Caroline Aggestam, Copenhagen Business School, Denmark |
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19.00 |
Workshop dinner |
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Friday, April 27, 2012
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9.30-11.00 |
SESSION 2: HARMONIZATION Chair: Isabel Brusca Alijarde
Privatization of state-owned assets through the lens of accounting: Comparing Greek Accounting Standards and IPSAS (Presentation) Sandra Cohen, Athens University of Economics and Business, Greece Sotiris Karatzimas, Athens University of Economics and Business, Greece George Venieris, Athens University of Economics and Business, Greece
Is There a Specific "Accrual Basis" Standard for the Public Sector? Theorical Analysis and Harmonization of Italian Government Accounting (Presentation) Fabio Giulio Grandis, “Roma Tre” University, Italy Giorgia Mattei, “Carlo Bo” University, Italy |
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11.00-11.30 |
Coffee break |
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11.30-13.00 |
SESSION 3: PERFORMANCE REPORTING AND BUDGETING Chair: Sandra Cohen
Challenging the NPM ideas about performance budgeting. Selectivity and differentiation in performance measurement for budgetary purposes (Presentation) Henk J. ter Bogt, University of Groningen, the Netherlands G. Jan van Helden, University of Groningen, the Netherlands Berend van der Kolk, University of Groningen, the Netherlands
Service Performance Reporting as part of the IPSAS – a way towards greater transparency and accountability? (Presentation) Dorothea Greiling, Johannes Kepler University, Austria |
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13.00-14.00 |
Lunch |
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14.00-15.30 |
SESSION 4: IMPLEMENTATION Chair: Francesca Manes Rossi
IPSASs in the governments of the European member states: the case of Malta (Presentation) Rowan H. Jones, University of Birmingham, UK Josette Caruana, University of Birmingham, UK
IPSAS’ Omissions and the Brazilian Government Experience Lucas Oliveira Gomes Ferreira, Universidade de Brasilia, Brasil Diana Vaz de Lima, Universidade de Brasilia, Brasil |
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15.30-16.00 |
Coffee break |
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16.00-17.30 |
SESSION 5: EGPA Permanent Study Group discussion on a working and publication plan for the 3 following years – Research groups formation (Round Table) |
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18.30- |
