Uploaded by Sotirios Karatzimas Uploaded date: June 25, 2019
June 25, 2019
The aim of this study is to bring under the spotlight the need for a broader public sector accounting education plan that would facilitate the development of participatory citizens. The study develops a conceptual framework that links citizens’ government accounting literacy with their voting decisions during election periods, building on democracy, democratic participation and the image of the ‘participatory citizen’. It is suggested that democratic participation could be enhanced by educating citizens on issues of public sector accounting making them able to understand and evaluate the performance of public administrations when it comes to elections. Furthermore, the study discusses ways of enhancing citizens’ government accounting literacy through the provision of public sector accounting education in a continuous life-long learning process. More particularly, the introduction of courses to schools that would target to the education of citizens on these aspects from an early age is discussed.
accounting education; citizens; democratic participation; government accounting literacy; elections; participatory citizen
Type of Paper