New development: The challenges of public sector accounting education in business schools Fabrício Neves

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Uploaded by Fabrício Neves     Uploaded date: May 23, 2022    
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Publication date
April 29, 2022
Paper language
Abstract
This article investigates where leading scholars and accounting regulators expect public sector accounting to be taught. Usually, accounting programmes occur within business schools; therefore, current social structures (action logics, beliefs, staff incentives, and graduates’ expectations) do not favour disciplines that are not focused on the private sector. Although this problem seems obvious, it has been left out of the public sector accounting education literature.
Preferred Citation
Adam, B., Brusca, I., Caperchione, E., Heiling, J., Jorge, S. M. F., & Rossi, F. M. (2019). Are higher education institutions in Europe preparing students for IPSAS? International Journal of Public Sector Management, 33(2/3), 363–378. https://doi.org/10.1108/IJPSM-12-2018-0270

Aquino, A. C. B., & Batley, R. A. (2021). Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil. Accounting, Organizations and Society, 101297), https://doi.org/10.1016/j.aos.2021.101297

Aquino, A. C. B., Lino, A. F., Cardoso, R. L., & Grossi, G. (2020). Legitimating the standard-setter of public sector accounting reforms. Public Money & Management, 40(7), 499–508. https://doi.org/10.1080/09540962.2020.1769381

Aquino, A. C. B., & Neves, F. R. (2019). Network effects and suppliers’ acting on the accounting practices by distant local governments (available only in Brazilian Portuguese). Advances in Scientific and Applied Accounting, 12 (3), 120–143. https://doi.org/10.14392/ASAA.2019120307

Azevedo, R. R., de Aquino, A. C. B., Neves, F. R., & da Silva, C. M. (2020). Deadlines and software: Disentangling local government accounting reforms in Brazil. Public Money & Management, 40(7), 509–518. https://doi.org/10.1080/09540962.2020.1766203

Azevedo, R. R., & Pigatto, J. A. M. (2020). The roots of budgetary and financial accounting in Brazil. Revista de Administração Pública, 54, 32–58. http://doi.org/10.1590/0034-761220180155x

Karatzimas, S., Heiling, J., & Pontoppidan, C. A. (2022). Public sector accounting education: A structured literature review. https://doi.org/10.1080/09540962.2022.2066356
Keywords
Accrual accounting; accounting education; accounting reforms; Brazil; business schools; IPSAS; public sector accounting education
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Category
  • International Accounting / Accounting Harmonization
  • Other
Type of Paper
Published paper

How to get the paper

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From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2022.2066820

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