Uploaded by Susana Jorge Uploaded date: May 09, 2023
October 12, 2022
Both public sector accounting research and practice have advanced significantly over the past few decades. This evolution has been largely the result of the ‘golden age’ of New Public Management (Steccolini, Citation2018). Public sector accounting education (PSAE) has contributed to the advancement of public sector accounting and accountability but its role in innovating and improving public sector accounting overall remains unclear. In addition, the ‘intensification of accounting information use by multiple stakeholders as part of public sector financial management makes public sector accounting education a critical parameter’ (Cohen & Karatzimas, Citation2022, p. 293). Consequently, public sector accounting practice and education should go hand in hand (Heiling, Citation2020). Yet, research in the field has been limited (Karatzimas et al., Citation2022). This CIGAR/PMM mini-theme is intended to stimulate further research engagement and practice debate in regards to PSAE. Its focus is specifically on stocktaking, challenges and innovations in PSAE.
- International Accounting / Accounting Harmonization
Type of Paper