Time to rethink public sector accounting education? A practitioner’s perspective
Journal of Public Budgeting, Accounting & Financial Management
Article publication date: 24 June 2020
Issue publication date: 13 October 2020
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.
The article represents a viewpoint by a practitioner. Examples of selected practical PSA issues are used to derive implications for PSA education.
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.
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.
The author contributes to the growing body of literature on PSA education by offering a practitioner’s perspective on the issue.
The author would like to thank Berit Adam, Hans-Jürgen Bruns, Susana Jorge and Sotirios Karatzimas, as well as Francesca Manes Rossi and Giuseppe Grossi for their valuable comments and input to earlier drafts of this paper.The views, thoughts, and opinions expressed in this article belong solely to the author, and not necessarily to the author's employer.
Heiling, J. (2020), "Time to rethink public sector accounting education? A practitioner’s perspective", Journal of Public Budgeting, Accounting & Financial Management, Vol. 32 No. 3, pp. 505-509. https://doi.org/10.1108/JPBAFM-05-2020-0059
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