Abstract:

Comparative International Governmental Accounting Research (CIGAR) has been carried out for some twelve years. CIGAR research is, however, generally unfamiliar to researchers not belonging to the CIGAR network. Therefore, the paper aims at presenting and discussing critically CIGAR research with its Contingency Model of Governmental Accounting Innovations and suggests how CIGAR research and its Contingency Model could be developed.

Language: English

Document Type: Research article