The Research Group “Public Sector Accounting and Financial Management” within the ENPA is a group with interest in the specific theme of accounting and management of public administrations.

The objective of the Research Group is to provide a nexus for academics and practitioners to debate research in public sector accounting and management and share findings that can provide innovative tools for advancing and improving accounting and management systems that support transparency, accountability and decision-making process of policy makers, managers, citizens and stakeholders in general.

Through the organization of conferences, workshops and other interactive sessions, the Research Group aims to create a stimulating debate around experiences, actions and tools adopted by public sector entities to enhance public trust, as well as for understanding their implications on accounting and management systems.

Our conferences, workshops, interactive sessions, and collaborative projects aim to be a platform to discuss and debate on accounting, management, budgeting and auditing of public administrations and share experiences that can be helpful for a better governance of public administrations.

The role of accounting and management in enhancing public trust: Theoretical foundations and practical implications
In contemporary public administration, the imperative to cultivate and maintain public trust has become increasingly prominent. As citizens demand greater transparency, accountability, and ethical conduct from governmental institutions, the disciplines of accounting and management emerge as pivotal mechanisms for reinforcing institutional credibility (Mader et al., 2018). Both accounting and management play a role in facilitating dialogue with citizens (Grossi et al., 2021; Barbera et al., 2024). Accounting provides a structured framework for recording, reporting, and disclosing financial and non-financial information useful to demonstrate transparency in the use of public resources (Ball, 2012).

This transparency allows citizens, oversight bodies, and other stakeholders to assess whether funds are being managed in a responsible and sustainable form. Furthermore, financial reports, strategic plans, and sustainability reporting can be communicated in accessible formats, enabling informed public participation and feedback. Our research group seeks to examine the theoretical underpinnings and practical applications of accounting and management in enhancing public trust. By integrating insights from financial reporting, budgeting, performance evaluation, sustainable reporting, strategic management and auditing, the analysis aims to elucidate how these practices contribute to the development of more transparent, efficient, and sustainable public institutions. Sustainable development is at the core of the debate, as public institutions must create policies, strategies and programs that ensure they contribute to providing sustainable services. In fact, all levels of governments (national, regional and local) as well as other public institutions, such as universities or public hospitals, are adopting different approaches to cope with sustainable development.

On the basis of the context described, our research group aims to critically explore how accounting and management can support accountable and responsible governments that involve citizens in management and reporting and enhance public trust.

For the annual conference, at Bucharest University of Economic Studies, we invite papers within the broad area of public sector accounting and management which try to assess the current situation and future prospects regarding public value and public trust. The research may be contemporary, historical or comparative. The call for papers encompasses research works through all theoretical perspectives and research methods.

In particular, the conference is interested in research addressing the following themes:

• Accounting and financial management for transparency,
  accountability and a sustainable society

• The role of data science and AI in management, accounting and
  reporting

• Informed and accountable decision-making for public managers and
  politicians

• Public sector accounting: tool or language?

• Differential reporting for small public sector entities

• Financial and social dimensions of public sector accounting

• Use and misuse of financial and non-financial reporting

• Reengaging citizens and enhancing public outcomes

• The role of SAIs in strengthening/enhancing transparency and
  accountability in PFM

• Reassessing traditional accounting and reporting practices

• Innovations in accounting and management for public value creation

• Citizens’ engagement in accounting and management

• Challenges for public sector accounting education

Papers will be accepted for presentation based upon acceptance of the abstract. All abstracts (or full papers) will undergo a double-blind review process and accepted papers will be distributed among the workshop participants.

Abstract guidelines
Abstracts should be up to 800 words long. They should include:

• purpose of the paper;

• research methodology;

• main findings and implications.

Paper Guidelines
The paper must consist of 20 pages maximum (each page of 2.200 characters, spaces included, Times New Roman, text 12 and notes 10), including notes, diagrams, tables, and bibliography. Either complete papers or work in progress will be accepted as long as the aims of the research, the methodology and the actual or expected results are clearly shown.

References
Ball, I. (2012). New development: transparency in the public sector.
Public Money & Management, 32(1), 35-40.

Barbera, C., Sicilia, M., & Steccolini, I. (2024). New development:
Rethinking public sector accounting systems by rediscovering their
relational nature. Public Money & Management, 44(8), 727-732.

Grossi, G., Biancone, P. P., Secinaro, S., & Brescia, V. (2021). Dialogic
accounting through popular reporting and digital platforms. Meditari
Accountancy Research, 29(7), 75-93.’

Mader, D., Vitters, C., & Obbagy, J. (2018). Restoring trust in government
through transparency by using accounting and enforcing accountability.
The Journal of Government Financial Management, 67(3), 42-47.

If you need further information, please do not hesitate to contact the co-chairs of the Research Group