The beneficial role of government accounting literacy in developing participatory citizens

Sotirios Karatzimas

Accounting Education, 2020, vol. 29, issue 3, 229-246

Abstract: 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 various community-related decisions and in particular citizens’ 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, monitor and evaluate the performance of public administrations. 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. In particular, the introduction of school courses that would target citizens’ education on these aspects from an early age is discussed.

Date: 2020
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DOI: 10.1080/09639284.2020.1737547

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