Public sector accounting education and training as supportive mechanisms of the ongoing accrual-based accounting reforms

Hanane Jafi () and Said Youssef ()
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Hanane Jafi: PhD Candidate, Laboratory of Prospective Research in Finance and Management- National School of Business and Management of Casablanca-Hassan II University, Casablanca, Morocco
Said Youssef: Full Professor, Laboratory of Prospective Research in Finance and Management- National School of Business and Management of Casablanca-Hassan II University, Casablanca, Morocco

Technium Social Sciences Journal, 2021, vol. 25, issue 1, 1-8

Abstract: This article explores the major challenges surrounding the ongoing wave of public sector accrual accounting reforms. In particular, this paper sheds light on the importance of training and skill development as essential components of capacity-building and discusses the crucial role educational institutions play in laying the basis of a sound Public Sector Accounting (PSA) body of knowledge. The article also provides recommendations based on studies and reports conducted by international organizations, standards-setting bodies, and accountancy profession institutions as well as capitalizing on the experience of leading countries in the public financial management field

Keywords: Accrual-based accounting; staff training; public sector accounting education (PSAE); Public finance management (PFM) (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:tec:journl:v:25:y:2021:i:1:p:1-8

DOI: 10.47577/tssj.v25i1.4853

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