CIGAR SYMPOSIUM IN LATIN AMERICA
Menu
Member of the Executive Board of the Comparative International Governmental Accounting Research Network (CIGAR). She is a Fellow Chartered Accountant and is currently a Full Professor at Massey University School of Accountancy, New Zealand. Nives’ main area of research and expertise is in financial reporting and assurance in both public sector and for-profit sector. Nives has contributed to the development of professional standards, guidance, and policies for practicing auditors in New Zealand by informing regulators, based on her research in financial reporting and auditing. She is on the editorial board of the Journal of Public Budgeting, Accounting and Financial Management (Emerald) and she has been guest editor of special issues in public sector accounting. Nives has participated in a number of consulting projects on private and public sector reporting, and she has been a member of research teams on several professional and EU founded projects.
Marco Bisogno is an associate professor of accounting at the Department of Management & Innovation Systems, University of Salerno (Italy). His research interests lie in the fields of public sector accounting and financial management, corruption and the fight against criminal organisations. Marco is a Co-chair of the XII Permanent Study Group ‘Public Sector Financial Management’ of the European Groups for Public Administration. He is the guest-contact editor of the CIGAR-PMM Annual Issue and Associate Editor of the Journal of Public Affairs. Marco is a technical advisor to the Italian Public Sector Accounting Standards Board and a member of the research team of the EPSAM (Efficient Public Sector Asset Management) Program.
Contador Público y Magíster en Administración de la Universidad Nacional de Colombia. Magíster en Contabilidad, Auditoría y Control de Gestión y Doctor en Contabilidad de la Universidad de Valencia (España). Ha sido asesor del Consejo Técnico de la Contaduría Pública (órgano de normalización contable en Colombia), consultor de la Contaduría General de la Nación (CGN), Subcontador General y de Investigación de la CGN y actualmente es el Contador General de la Nación (Colombia). Además, ha realizado consultoría en gestión financiera pública y contabilidad pública para diferentes entidades de gobierno en Colombia. Profesor asociado de la Facultad de Ciencias Económicas de la Universidad Nacional de Colombia, ha impartido clases en Colombia, Uruguay, México, El Salvador y España. En 2003 recibió el premio Nacional de Investigación Contable en Colombia. Investigador reconocido en categoría Sénior del Sistema de Ciencia y Tecnología de Colombia (Minciencias). Es también Editor Asociado de Sustainability Accounting, Management and Policy Journal, miembro del comité editorial de Public Money & Management, miembro del comité editorial de Contabilidad y Auditoría de la Universidad de Buenos Aires. Fue Director y Editor General de Innovar Journal de la Universidad Nacional de Colombia. Asimismo, ha publicado sus investigaciones en: Critical Perspectives on Accouting; Meditari Accountancy Research; Sustainability Accounting, Management and Policy Journal; Public Money & Management; Public Administration and Development; Revista de Administração Pública; Revista Brasileira de Políticas Públicas; Revista Venezolana de Gerencia; Revista Española de Control Externo; Innovar Journal; Cuadernos de Contabilidad; Contaduría Universidad de Antioquia, entre otras.
Wellington do Carmo Cruz is the Deputy Coordinator of the CFC Technical Vice Presidency (2022–2025) and is President of the Public Sector Accounting Committee of the Inter-American Accounting Association (AIC). He is the executive coordinator of the Permanent Committee for Public Sector Accounting (CP CASP) at the Federal Accounting Council (CFC). Wellington has an undergraduate degree in Accounting Sciences from Fundação Visconde de Cairu (FVC-BA), with specializations in Tax Administration (UEFS-BA) and a master’s degree in accounting from Fundação Visconde de Cairu (FVC-BA). He has extensive professional experience in the governmental sector, with over 20 years of service in municipal government and tax auditing. He has worked as an independent auditor and university professor. He was President of the Regional Accounting Council of Bahia (CRC-BA) during the 2012/2013 and 2014/2015 terms, a substitute council member from 2006 to 2009, and a full Federal Accounting Council (CFC) member from 2018 to 2021.
Wellington do Carmo Cruz é o Coordenador Adjunto da Vice-Presidência Técnica do CFC (2022–2025) e Presidente do Comitê de Contabilidade Aplicada ao Setor Público da Associação Interamericana de Contabilidade (AIC). É o coordenador executivo do Comitê Permanente para Contabilidade Aplicada ao Setor Público (CP CASP) no Conselho Federal de Contabilidade (CFC). Wellington é graduado em Ciências Contábeis pela Fundação Visconde de Cairu (FVC-BA), com especialização em Administração Tributária (UEFS-BA) e mestre em Contabilidade pela Fundação Visconde de Cairu (FVC-BA). Possui vasta experiência profissional no setor governamental, com mais de 20 anos de serviço na administração municipal e auditoria tributária. Atuou como auditor independente e professor universitário. Foi Presidente do Conselho Regional de Contabilidade da Bahia (CRC-BA) durante os períodos de 2012/2013 e 2014/2015, conselheiro suplente de 2006 a 2009, e membro titular do Conselho Federal de Contabilidade (CFC) de 2018 a 2021.
Heriberto Nascimento is the Deputy Secretary of Public Accounting at the National Treasury Secretariat (STN). Heriberto is an accountant and a specialist in public accounting from the University of Brasília and in public management from the National School of Public Administration. He has been a Federal Auditor of Finance and Control since 2007. From 2010 to 2012, he served as the Manager of Accounting Standards and Procedures in the General Coordination of Accounting at the National Treasury Secretariat (STN) and as the Coordinator of the Technical Group for Standardization of Accounting Procedures in the Brazilian Federation. Between 2013 and 2017, he was responsible for the accounting sector of the Ministry of Finance. From 2017 to 2021, he was the General Coordinator of Accounting in the Federal Government. He is currently the Coordinator of the Technical Chamber for Standardization of Accounting and Fiscal Procedures at the National Treasury Secretariat (CTCONF/STN). Heriberto is a member of the Steering Committee for Convergence in Brazil, under the Federal Accounting Council (CFC). He is also a member of the Forum of Government Accountants of Latin America (FOCAL), which he chaired in 2018/2019.
Heriberto Nascimento é o Subsecretário de Contabilidade Pública da Secretaria do Tesouro Nacional (STN). Heriberto é contador e especialista em contabilidade pública pela Universidade de Brasília e especialista em gestão pública pela Escola Nacional de Administração Pública. É Auditor Federal de Finanças e Controle desde 2007. Foi Gerente de Normas e Procedimentos Contábeis da Coordenação-Geral de Contabilidade da Secretaria do Tesouro Nacional (STN) e Coordenador do Grupo Técnico de Padronização dos Procedimentos Contábeis da Federação Brasileira entre 2010 e 2012; responsável pela setorial contábil do Ministério da Fazenda entre 2013 e 2017; Coordenador-Geral de Contabilidade da União entre 2017 e 2021. É coordenador da Câmara Técnica de Normas Contábeis e de Demonstrativos Fiscais da Federação (CTCONF). É membro do Comitê Gestor da Convergência no Brasil, do Conselho Federal de Contabilidade (CFC). É membro do Fórum dos Contadores Governamentais da América Latina (FOCAL), tendo presidido o grupo em 2018/2019.
Alex Fabiane Teixeira is a federal auditor of finance and control at the National Treasury Secretariat (STN). He coordinates the Technical Chamber for Standardization of Accounting and Fiscal Procedures at the National Treasury Secretariat (CTCONF/STN) and the Operational Coordinator of the Permanent Committee for Public Sector Accounting (CP-CASP) at the Federal Accounting Council (CFC). He holds a PhD in Public Administration and Public Policy, a master’s degree in public administration with a concentration in Public Budgeting, an MBA in Public Sector Budget and Financial Management, an undergraduate degree in Accounting Sciences from Universidade Católica Dom Bosco, and in Business Administration from Universidade de Brasília (UNB). Alex is the Coordinator and Professor of the Accounting Sciences and Business Administration programs at Mackenzie University – Brasília.
Alex Fabiane Teixeira é auditor federal de finanças e controle na Secretaria do Tesouro Nacional (STN). Coordena a Câmara Técnica de Normas Contábeis e de Demonstrativos Fiscais da Federação na Secretaria do Tesouro Nacional (CTCONF/STN) e é o Coordenador Operacional do Comitê Permanente para Contabilidade Aplicada ao Setor Público (CP-CASP) do Conselho Federal de Contabilidade (CFC). Possui doutorado em Administração Pública e Políticas Públicas, mestrado em Administração Pública com especialização em Orçamento Público, MBA em Gestão Orçamentária e Financeira do Setor Público, graduação em Ciências Contábeis pela Universidade Católica Dom Bosco e em Administração de Empresas pela Universidade de Brasília (UNB). Alex é Coordenador e Professor dos programas de Ciências Contábeis e Administração de Empresas na Universidade Mackenzie – Brasília.
