Governmental accounting practitioners: cardigan removed, research agenda revealed

Mark Christensen, Dorothea Greiling and Johan Christiaens

Accounting, Auditing & Accountability Journal, 2018, vol. 31, issue 4, 1026-1044

Abstract: Purpose - The purpose of this paper is to encourage research implicating public sector accounting practitioners. It overviews articles in theAAAJForum arising from the Comparative International Governmental Accounting Research (CIGAR) Network conference in 2015 in which practitioners’ doings were themes across numerous papers. The paper’s central objective is to scope out an agenda for future research in the area. Design/methodology/approach - Using the CIGAR presentations and papers reviewed for thisAAAJForum, a desk-based study informed by these sources and others has been conducted. Findings - Aspects of public sector accounting practitioners’ doings hold promise in themselves whilst also being likely to complement and enrich other themes of public sector accounting research. Those aspects give rise to analytical frames, which may overlap and/or reinforce other aspects. Those analytical frames are: first, examining networking between practitioners; second, identifying implications of the professionalisation project for public sector accounting practitioners; third, analysing public sector accounting practitioners’ responses to the rise of external experts; and, fourth, exploring how public sector accounting practitioners interact with forces that shape the accounting craft. The four articles published here variously address several parts of these themes. Originality/value - In scoping out a future research agenda, this paper justifies greater attention being paid to the four themes noted in its findings. In each of these research fields, an interdisciplinary approach is important.

Keywords: Professions; Network; Public sector; Practitioner; Expert; Professional accountancy organisation (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-02-2018-3354

DOI: 10.1108/AAAJ-02-2018-3354

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