[ABFM] Call for papers!

[Odd Stalebrink]

Call for Papers

Journal of Public Budgeting Accounting and Financial Management
(JPBAFM)

Special issue: Governmental Accounting Reforms -- Three Decades Later 

The widespread movement among governments (and non-profits) in most
industrialized countries toward full accrual and consolidated accounting
practices has, over the past thirty years, been the subject of intense
research. Much of this research is closely tied to the new public
management literature. It has been predicated on assumptions that
management concepts, practices and processes are transferable across the
sectors of the economy and that there is a need for a shift in the
emphasis of accountability processes from fiscal to operational
accountability. More recent research has questioned much of the previous
research on the basis of these assumptions, arguing that it neglects or
de-emphasizes the political dimension of the reforms. The aim of this
symposium is to promote further discourse and exploration of this
dimension as it relates to the use of accrual and consolidated
accounting practices in government.

While the symposium will emphasize the public sector, articles that
address the application of accrual and consolidated accounting practices
in the non-profit sector are also welcome. Theoretical, conceptual, and
empirical articles are equally welcome. We invite submissions on a range
of topics including, but not limited to:

1. Application of the full accrual basis to assets specific to
government;
2. Merit of Sarbanes-Oxley (SOX) type legislation to nonprofit and
government organizations;
3. Role and composition of governmental and non-governmental oversight
and rule making bodies;
4. Transparency challenges of government financial statements based on
accrual and consolidated practices;
5. Continual challenges of principal agent relationships and
information asymmetry in public transparency;
6. Integration of environmental and human rights measures into an
accrual and consolidation model;
7. The long-term capacity and willingness among governments
(particularly smaller governments with limited administrative capacity)
to adopt and make use of accrual and consolidated practices; 
8. Integration of accrual basis information into financial management
systems and other management information systems;
9. Possible conflicts between non-western ideologies and western
commercial-style accounting models; and
10. Integration of “citizen juries” in judging the clarity and
relevance of the information content of financial reports based on
accrual and consolidated practices.

Submission Instructions  

Interested authors should email a 500 word abstract of the article idea
to Odd J. Stalebrink, Ph.D., by September 1, 2007. From the abstracts,
authors will be invited to submit full length articles due by January
15, 2008. All articles will be subject to a double-blind peer review.
The peer review process will determine the final selection of articles
for the symposium. Accepted articles will be published in 2008. Please
prepare your manuscript according to JPBAFM guidelines. For details,
visit http://www.pracademicspress.com/JPBAFM-manuscript.pdf. All
enquiries and electronic submissions of articles should be sent to Odd
J. Stalebrink, Ph.D. - Odd.Stalebrink at mail.wvu.edu 

Guest Editors

Odd J. Stalebrink, Ph.D., Assistant Professor, Division of Public
Administration, West Virginia University, WV, USA, Email:
Odd.Stalebrink at mail.wvu.edu 

John, F. Sacco, Ph.D., Associate Professor, Department of Public and
International Affairs, George Mason University, VA, USA., Email:
jsacco at gmu.edu 



Odd J. Stalebrink, Ph.D.
Assistant Professor
West Virginia University
Division of Public Administration
213 Knapp Hall
PO Box 6322
Morgantown, WV 26506-6322
Ph. (304) 293-2614 Ext. 3155
Email: Odd.Stalebrink at mail.wvu.edu
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