Public sector accounting education: A structured literature review

IMPACT

Public sector accounting education (PSAE) plays an essential role in the proper functioning of government operations. The application of the accrual basis in the public sector, as well as the internationalization of public sector accounting, has increased the demand for study programmes in that area. Whereas the interest in PSAE has increased in the literature over the past decade, this article identifies gaps in PSAE research and provides researchers, university managers as well as practitioners with insights about the future of this area, with a focus on its relevance, role, and objectives, through deeper international analysis.

ABSTRACT

This article explores the development and focus of public sector accounting education (PSAE) research and its current status, performing a structured literature review on journal publications. Despite the importance of the topic, research on PSAE appears limited. The findings suggest that the main focus of PSAE studies is on curricula and teaching tools/techniques. Some studies do focus on PSAE for employment, public servants and citizens. The analysis reveals important gaps and discusses future research directions arguing that PSAE research needs to widen its scope to address public sector's contemporary challenges.

KEYWORDS:

• Accounting education
• government accounting education
• public sector accounting education
• structured literature review