The most thoroughly debated format issue in designing a cash flow statement for a business enterprise concerns use ofthe direct or indirectmethod when reporting cash from operating activities. The article argues that the reason why we cannot solve this dilemma of using the direct or indirect...

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...