The 5th Public Sector Accounting International Congress is a technical-scientific initiative organised by the Portuguese Order of Certified Accountants (OCC) in partnership with several higher education institutions. It stands as an international platform for debate and knowledge sharing on public sector accounting and financial management. The Congress on Public Sector Accounting has held four editions:

• 1st Public Sector Accounting International Congress (2016, Setúbal): dedicated to the implementation of the Public Sector Accounting Standards System.
• 2nd Public Sector Accounting International Congress (2019, Lisbon): focused on public financial management reform.
• 3rd Public Sector Accounting International Congress (2021, Aveiro – online): held during the pandemic, reflecting on digitalisation and the connection between public accounting and Industry 4.0.
• 4th Public Sector Accounting International Congress (2024, Leiria): highlighted the challenges of public accounting in a changing world and launched the "Professor João Carvalho” Research Award.

Throughout its editions, the congress has consolidated itself as a reference forum for scientific and professional debate in the field of public sector accounting, fostering research, innovation, and good practices at both national and international levels.

The theme of the 5th edition is: "Public Sector Accounting and Accountability: Global Challenges and Opportunities.”.

The 5th Public Sector Accounting International Congress will take place on 19–20 March 2026, at the School of Public Management, Communication and Tourism of the Bragança Polytechnic University, in the city of Mirandela.

This event is jointly organised by the Portuguese Order of Certified Accountants (OCC) and the School of Public Management, Communication and Tourism of the Bragança Polytechnic University (EsACT-IPB).

The 5th Public Sector Accounting International Congress will address the theme "Public Sector Accounting and Accountability: Global Challenges and Opportunities”, promoting a broad reflection on transparency, accountability, and the ability of public administrations to adapt to an increasingly complex international context. The event highlights the importance of public accounting as a tool for accountability, institutional trust, and innovation in public financial management, while encouraging research, international cooperation, and the sharing of best practices.

Open to a wide diversity of current topics, the congress seeks to stimulate interdisciplinary and complementary approaches, foster the dissemination of scientific knowledge, and promote the sharing of experiences and transfer of know-how between academics, researchers, and professionals. This edition also aims to reflect on emerging trends and global challenges in public accounting and accountability, highlighting their impact on education, research, and professional practice in a context of growing demands for transparency, responsibility, and innovation.

This call for papers invites submissions that explore, among other topics, history of public sector accounting, the implications of accountability, the usefulness of financial reporting, the adoption of accrual accounting, sustainability, and the impact of technological advances on public financial management. Both theoretical and empirical studies are welcome, using qualitative and/or quantitative methods, conceptual papers, or literature reviews that contribute to the advancement of knowledge in the field. Interdisciplinary and practice-oriented research is also encouraged.

Topics for submission may include, but are not limited to:

As usual, papers outside the main theme will also be accepted, provided they are related to public sector accounting and public financial management.

Considering the national and international scope of the congress, papers (articles or research projects) may be written and presented in Portuguese, Spanish, or English.

Papers must be submitted through the EasyChair platform (HERE), according to the rules defined below.

Each paper must be submitted as a PDF file, with no element identifying the author(s), including the file properties.

If the papers are not submitted in English, an additional version of the title, abstract, and keywords must be provided in English.

Papers should be presented on A4 pages, 2.5 cm margins, 1.5 line spacing, justified text, Times New Roman font, size 12, with the following structure:

Page 1 (cover page):

Page 2 onwards:

Tables, images, graphs, or other elements may be included, in colour or black and white, and must be properly identified within the text.

The paper must follow the APA Style – American Psychological Association, 7th edition.

Submitted papers must not exceed 8,000 words, including abstract, references, and any appendices.

The Organising Committee assumes that the submission of a paper is known to and agreed upon by all authors, and it is necessary to indicate the corresponding author.

Each participant may submit a maximum of three papers, which must be original and not previously published, either as a single author or in co-authorship.

In addition to the papers mentioned above, the 5th Public Sector Accounting International Congress aims to provide an opportunity for all ongoing research projects (arising from master’s, doctoral, or other programmes seeking funding) to be presented and discussed.

Projects must fall within one of the proposed topics (see section 3), and various methodological approaches will be accepted.

Projects must be submitted via the EasyChair platform (HERE), in the "Projects” track, following the rules defined below.

Each research project should preferably follow this structure:

Abstract

Introduction

Description of the research problem(s)/question(s)

Objective(s)

Contribution(s)

Theoretical framework / literature review

Methodology

Results / Expected results

References

Only one research project proposal may be submitted per participant/author, who must be identified as the corresponding author and will be responsible for presenting the project.

Supervisors (or other team members) will be listed as co-authors of the research project for the purposes of the congress.

The project must be presented on A4 pages, with 2.5 cm margins, 1.5 line spacing, justified text, Times New Roman font, size 12, with the following content:

Page 1 (cover page):

Page 2 onwards:

Tables, images, graphs, or other elements may be included, in colour or black and white, and must be properly identified within the text.

The document must follow APA Style – 7th edition.

Submitted projects must not exceed 3,000 words, including abstract, references, and any appendices.

Submitted papers/projects will be evaluated by two members of the 5th Public Sector Accounting International Congress Scientific Committee (double-blind refereeing process).

Complete papers will only be included in the 5th Public Sector Accounting International Congress programme if the presenting author completes their registration by 19 February 2026. Registration must be completed through the Congress microsite, which will soon be available on the OCC website.