Editorial: A finger firmly on the pulse

The topics covered by the articles in this third PMM CIGAR Annual Issue overlap with those in the pipeline for the international public sector accounting standard-setter. In this Editorial, we shall showcase this link. This connection, which happened purely by coincidence, demonstrates that CIGAR researchers have their finger firmly on the pulse of public sector accounting developments, and highlights the importance and relevance of our publications. The articles in this issue should prove valuable for the IPSASB since they are based on empirical research.