FGV EBAPE – Escola Brasileira de Administração Pública e de Empresas - Rio de Janeiro - Rio de Janeiro - Brazil | Brasil
With online streaming
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FGV’s Applied Research Center in Accounting and Analytics (ARC-A&A) has joined with the coordinators of the FGV EBAPE’s professional master’s in public administration and the coordinators of the FGV EBAPE’s MSc & PhD in administration and is partnering with Rutgers University’s Accounting Research Center and the Laboratory of Continuous Auditing and Reporting (Carlab), Santa Catarina Federal University (UFSC) master in science Accountancy, and the Rio de Janeiro State University (UERJ) master in science Accountancy to present the VIII Public Sector Accounting & Data Analytics Colloquium and the 59th World Continuous Auditing & Reporting Symposia on December 4th and 5th 2023.
This is the eighth colloquium co-organized by FGV and Rutgers University. Previous colloquia were in November/December 2022, December 2021, December 2020, June 2019, June 2018, May 2017 and May 2016 and were held at FGV EBAPE in Rio de Janeiro, Brazil (https://ebape.fgv.br/en/school).
The purpose of the colloquium is to analyze the growing demand for transparency and accountability in the management of public resources, which requires government auditors to provide assurances about the performance of government programs and the financial position of government entities that must have their resources properly allocated.
The 2023 colloquium will keep the blended modality that was first adopted in 2022. The first four colloquia were held in person. The V and VI colloquia were held remotely during the COVID-19 pandemic. In 2022, we combined the best of both models, which allowed us to have personal interactions as in the past but, importantly, to connect with people who were previously unable to travel to Rio de Janeiro. The 2023 colloquium offers two important improvements. One is logistics: it will be delivered in three venues: Rio de Janeiro (FGV-EBAPE), Florianópolis (UFSC), and Newark (Rutgers Business University), all connected in real time through Zoom. The aim is to reduce participation costs and the colloquium’s “environmental footprint”: researchers can choose which venue they want to attend in person. The other improvement relates to the academic program; researchers keen to submit a paper to Public Money & Management’s upcoming theme on “Data science and financial information in the public sector—challenges for accounting and accountability” are being offered the opportunity to present the preliminary version of their manuscript (working papers) at the colloquium—see below.
This two-day event will involve a total workload of 14 hours: we will have six one-hour lectures on the use of data analytics for big data analysis in the context of public accounting, government control and public finance, or that propose the use of data analytics for the public good; and the presentation of five working papers. Additionally, the organizers will present updated news about the Virtual International Collaboration Education (VICE) to the academic community; the World Bank staff will present the goals and first experiences of the Public Sector Accounting and Reporting (PULSAR) Program; and the guest editors of Public Money & Management’s theme issue will present relevant advice for researchers aiming to submit their manuscript to the theme.
TIME | PRESENTATION TOPIC | PRESENTER |
DAY 1 = DECEMBER 4th | ||
08:30 – 09:00 | Welcome coffee | |
09:00 – 09:30 | Opening Remarks | Prof. Dr. Ricardo Lopes Cardoso, Prof. Dr. Miklos A. Vasarhelyi; Profa. Dra. Fabrícia Silva Rosa, Prof. Dr. Fernando Padovani |
09:30 – 10:00 | Virtual International Collaboration Education (VICE) update | Prof. Dr. Miklos A. Vasarhelyi |
10:00 – 11:00 | Competition and Efficiency in Procurement Auctions | Presenter: Rodrigo Leite, Luiz Sacramento and Bernardo Paiva Comment by: Fabrícia Rosa, Ludwig Miguel Berdejo |
11:00 – 11:15 | Refreshment | |
11:15 – 12:15 | The Double Materiality Audit Assurance of ESG Disclosure | Profa. Dra. Deniz Appelbaum |
12:15 – 13:15 | Generative AI: Potential Benefits and Unintended Consequences for Public Sector Accounting and Auditing | Chair: Prof. Dr. Thomas Calderon Presenter: Prof. Dr. Kevin Moffitt |
13:15 – 14:30 | Lunch | |
14:30 – 15:30 | Rethinking (government) Financial Reporting: baby steps | Chair: Prof. Dr. Alan Sangster Presenter: Prof. Dr. Miklos A. Vasarhelyi |
15:30 – 16:30 | Parallel realities in local government accounts | Presenter: Luiz Schmall Comment by: Susana Jorge, Maurício Codesso |
16:30 – 16:45 | Refreshment | |
16:45 – 17:45 | Towards Transparent ESG Reporting: A Blockchain-based Conceptual Framework and its Implications on Carbon Accounting | Prof. Dr. Maurício Codesso |
17:45 – 18:00 | Closing Remarks | Prof. Dr. Ricardo Lopes Cardoso, Prof. Dr. Miklos A. Vasarhelyi |
DAY 2 = DECEMBER 5th | ||
09:00 – 10:00 | Chatting with Court of Accounts documents: the use of Large Language Models as a sousveillance tool for the armchair auditors | Presenter: Felipe Pedroso Comment by: Rui Lourenço, Kevin Moffitt |
10:00 – 11:00 | Smart contracts: challenges of automation and digital transformation of public contracts | Prof. Dr. Fabrícia Rosa e Maurício Lírio |
11:00 – 11:15 | Refreshment | |
11:15 – 12:15 | The World Bank Public Sector Accounting and Reporting (PULSAR) Program: Goal and First Experiences | Chair: Prof. Dr. Miklos A. Vasarhelyi Dmitri Gourfinkel, Leonardo Nascimento, Natalia Konovalenko, Flávio Rocha, Ricardo Cardoso |
12:15 – 13:15 | The Marketing by the Big 4 of Big Data Analytics in the External Audit: Evidence and Consequences | Prof. Dr. Michael G. Alles |
13:15 – 14:30 | Lunch | |
14:30 – 15:30 | Performing ALICE: a technological tool supporting auditing activities | Presenter: Carmen Nascimento, Kaizô Beltrão and Aline Menezes Comment by: Deborah Agostino, Carlos Mello |
15:30 – 16:30 | Optimizing Governance: The Crucial Role of Compliance in the e-Personnel System | Presenter: Túlio Junqueira and Aline Menezes Comment by: Prof. Dr. Isabel Cruz, Ludwig Miguel Berdejo |
16:30 – 16:45 | Refreshment | |
16:45 – 17:45 | PUBLIC MONEY AND MANAGEMENT call for papers “Data science challenges to financial reporting in the public sector” | Prof. Dr. Deborah Agostino, Prof. Dr. Isabel Cruz, Prof. Dr. Susana Jorge, Prof. Dr. Ricardo Lopes Cardoso, Prof. Dr. Rui Lourenço, Prof. Dr. Enrico Bracci, and Michaela Lavander (TBC) |
17:45 – 18:00 | Closing Remarks | Prof. Dr. Ricardo Lopes Cardoso, Prof. Dr. Miklos A. Vasarhelyi |