We are glad to announce the event CIGAR Symposium “Public Sector Accounting for a Sustainable Future in Latin America”, which will be held on February 25-26, 2025, in São Paulo, Brazil, at the University of São Paulo (Venue). This event is promoted by the Department of Accounting and Actuarial Science at the School of Economics, Business, Accounting and Actuarial Science at the University of São Paulo – FEA/USP.

Theme

The quality of accounting information has been considered an essential driver of improving government decision-making and accountability and, consequently, the Public Finance Management – PFM. The adoption and implementation of accrual-based accounting, more specifically accrual-based IPSAS – International Public Sector Accounting Standards, have been a challenge for Latin American countries due to factors related to political, human, technical, technological and financial resources. In addition to the Financial Statement Standards, there is increasing pressure on initiatives to promote sustainable development, emphasizing addressing climate-related changes. This has led to developing Public Sector Sustainability Reporting Standards, which will require more significant effort from public sector entities.

To overcome the challenges related to adopting and implementing the Financial Statement Standards and Sustainability Reporting Standards, knowledge about the specificities of Latin American countries has an essential role in developing initiatives that help public sector entities strengthen their PFM. The dialogue among stakeholders performing diverse functions in the PFM arena and academia contributes to shaping research and innovation, making effective contributions to society. This is because research and innovation may impact the ongoing process of aligning standards with the essence of transactions in public sector entities and the practices of professionals and governments.

Objective

In this context, the Cigar symposium “Public Sector Accounting for a Sustainable Future in Latin America” has two main objectives:

• To promote collaboration between academic and non-academic professionals and facilitate the exchange of knowledge and experiences regarding public sector accounting in Latin American countries. The focus will be on accounting information for fiscal sustainability and climate-related sustainability reporting.
• To discuss establishing a network to enhance research and innovation to address issues related to accrual accounting information and sustainability, with the participation of regional bodies or entities whose objective is advocating and promoting accrual-based public sector accounting.

Cigar – Comparative International Governmental Accounting Research Network is a network of comparative international governmental accounting research whose mission is to promote worldwide discussion and research on comparative governmental accounting. Holding the first cigar event in Latin America has the potential to be a great starting point for creating a Latin American Research and Innovation Network in connection with a consolidated European network.

For more information, don’t hesitate to contact the Organizing Committee at cigar2025@usp.br

The event will offer translation services in Portuguese, English, and Spanish for the sessions (excluding the parallel presentations).

Event registration can be completed through the ‘REGISTRATION & FEES’ menu.