The Past is the Future: Constructing Public Sector Accountants

Abstract

This paper seeks to explore the role of public sector accountants in the new millennium. Our contention is that the past (in terms of public sector reforms and ‘traditional’ accounting practices) will strongly influence the public sector accountant in the future. In order to illustrate this, we consider the key reforms which have taken place within the public sector over the last two decades, and the role of the accountant therein. We assess the extent to which these changes will continue to impact the accountant in the future. We also consider that the accountant is constrained by the past, in terms of the continuing dominance of certain accounting practices. The role of the accountant in the new millennium can therefore be seen in terms of both continuity and change.

Citation

Lapsley, I. and Oldfield, R. (1999), "The Past is the Future: Constructing Public Sector Accountants", Pacific Accounting Review, Vol. 11 No. 1/2, pp. 137-147. https://doi.org/10.1108/eb037935