Editorial: Comparison as a habit—The case for international governmental accounting research

Time has proved the relevance of the CIGAR Network; its potential to contribute to scholarly knowledge on cuttingedge topics; and also its importance for policy-making, accounting regulations and standard setting. The articles in this first PMM CIGAR annual issue showcase the range of research areas that are possible in relation to public sector accounting. If we were to highlight important research areas that are in need of further development, a long heterogenous list would be produced. This list would definitely accommodate public sector audit which is an important topic that underlies all attempts for transparency, accountability and proper governance. The spotlight would be on the SDGs and humanity’s attempt to make the world a better place for all