Time to rethink public sector accounting education? A practitioner’s perspective

Jens Heiling

Journal of Public Budgeting, Accounting & Financial Management, 2020, vol. 32, issue 3, 505-509

Abstract: Purpose - Public sector accounting (PSA) education has recently become the focus of scholars and practitioners alike. The article aims to reflect on PSA education from a practitioner’s perspective. Based on the author's experiences with accounting change projects in the public sector and teaching PSA education at different higher education institutions (HEIs) and levels, possible implications are derived for PSA education. Design/methodology/approach - The article represents a viewpoint by a practitioner. Examples of selected practical PSA issues are used to derive implications for PSA education. Findings - The author suggests that it is likely time to rethink the design of PSA education in higher education. The growing complexities of PSA as well as its interdisciplinarity make it necessary that a full study programme at master level is needed to cover the requirements in practice and prepare graduates for the challenges lying ahead. Practical implications - The author finds that there is a possible gap in PSA education. Study programmes on PSA/PFM at master level are needed to cover the requirements in practice and prepare graduates for the challenges lying ahead. Originality/value - The author contributes to the growing body of literature on PSA education by offering a practitioner’s perspective on the issue.

Keywords: Accrual accounting; Education; EPSAS; IPSAS; Public sector accounting (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jpbafm:jpbafm-05-2020-0059

DOI: 10.1108/JPBAFM-05-2020-0059

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