Special issue: Government accounting, auditing and accountability: A Canadian perspective

• DOI: http://doi.org/10.1002/cjas.1536
• Date: 01 June 2019
• Author: Ron Baker
• Published date: 01 June 2019

CALL FOR PAPER

Special issue: Government accounting, auditing and

accountability: A Canadian perspective

1|AIMS AND SCOPE

Government accounting and reporting protects the public

interest by helping to hold governments accountable and

to manage public money (Chan, 2003). In 2018, The Pub-

lic Sector Accounting Board of Canada released its State-

ment of Concepts for a revised conceptual framework for

the Canadian public sector. The document presents pub-

lic sector accounting concepts, principles, guidelines,

objectives and definitions. This document is the culmina-

tion of a considerable amount of work done by the Board

and its predecessors since the formation of a committee

in 1981 to develop government accounting standards.

Prior to this, governments in Canada followed their

own, often diverse, practices (Baker & Rennie, 2018). In

the 1970s, the Auditor General could not provide an opin-

ion on the financial statements of the federal government

of Canada due to a lack of standards (ibid). A commen-

tary on the 2017–2018 financial audits, however, noted

that the Federal Government's financial statements had

received the 20

th

clean audit in a row (Office of the Audi-

tor General, 2018).

Yet accounting challenges remain for all levels of gov-

ernment in Canada. For example, the Auditor General of

Manitoba identified serious issues with respect to the

accounting practices of the provincial government (Audi-

tor General Manitoba, 2018). In Ontario, the Auditor Gen-

eral noted that in the case of The Fair Hydro Plan,

legislated accounting did not meet public sector account-

ing standards (CPA Ontario, 2018). This issue also reached

the popular media with the Globe and Mail newspaper

publishing an articled entitled “Bad books: How Ontario's

new hydro accounting could cost taxpayers billions”

(Globe and Mail, 2018). The benefits of adopting accrual

accounting has been questioned (Pollanen & Loiselle‐

Lapointe, 2012) as has the independence of state auditors

(Gendron, Cooper, & Townley, 2001).

Internationally, there is recognition for the need for

effective accounting standards for governments. Develop-

ments in government accounting standards and practices

has been characterized as a “global revolution in govern-

ment accounting”(Chan, 2008 p. 1). The International

Public Sector Accounting Standards Board (IPSASB) was

established “… to serve the public interest by developing

high‐quality accounting standards and other material

for use by public sector entities around the world in the

preparation of general purpose financial reports”(Inter-

national Federation of Accountants, n.d.). The develop-

ment of these standards is intended to “… enhance the

quality and transparency of public sector financial

reporting by providing better information for public sec-

tor financial management, accountability and decision

making”(ibid). While Canada supports and participates

in this initiative, it remains committed to its own public

sector accounting standards.

The aim of this special issue is to contribute to the dia-

logue on government accounting through studies of the

Canadian perspective on government accounting,

auditing and accountability. Studies at any level of gov-

ernment (federal, provincial or municipal) are welcome.

Studies from outside of Canada are also welcome given

that many of the issues are similar in other jurisdictions

and that these studies could inform practices in Canada

as we hope studies from the Canadian perspective can

inform the broader, global community.

Topics of interest include (but are not limited to):

•Government auditors as agents of change

•The development and implementation of government

accounting standards

•accrual accounting for government

•Financial reporting by governments (including the

Public Accounts)

•Government accounting in the media (i.e. the use of

accounting information by governments, opposition

parties, political commentators, etc.)

•Use of accounting information for decision‐making

•Performance measurements

•Performance and value for money audits

•Budgeting and financial management of government

organizations

•Government auditing standards and practices

•Accounting for natural resources

•Accounting for sustainability

DOI: 10.1002/cjas.1536

288 © 2019 ASAC. Published by John Wiley & Sons, Ltd. Can J Adm Sci. 2019;36:288–289.wileyonlinelibrary.com/journal/cjas