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Research in Comparative Governmental Accounting Over the Last Decade — Achievements and Problems —

  • Klaus Lüder
Chapter

Abstract

When James Chan, Rowan Jones and I wrote in 1996: “As an organized academic activity, comparative international governmental accounting research (CIGAR) is a dozen years old” (Chan et al. 1996, p.2), it was somewhat exaggerated. Even though the UIC Symposium of 1987 and the Speyer Conference of 1989 already focused on international aspects of governmental accounting, one might call the Birmingham Conference of 1991 the first ,real‘ CIGAR conference. Thus, we now look back at a period of about ten years over which the CIGAR community has produced a great number of theoretical and empirical studies in a research field that virtually did not exist before.

Keywords

Financial Management Contingency Model Reform Process Epistemic Community Government Accounting 
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© Springer Science+Business Media New York 2002

Authors and Affiliations

  • Klaus Lüder

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