Public sector accounting education: A structured literature review

References

• Adam, B., Brusca, I., Caperchione, E., Heiling, J., Jorge, S. M. F., & Rossi, F. M. (2019). Are higher education institutions in Europe preparing students for IPSAS? International Journal of Public Sector Management, 33(2/3), 363–378. https://doi.org/10.1108/IJPSM-12-2018-0270
   Web of Science ®Google Scholar
• Ahmed, I. (2019). Bridging the gap between governmental accounting education and practice. Accounting, 5(1), 21–30. https://doi.org/10.5267/j.ac.2018.6.003
   Google Scholar
• Allen, R. D. (2013). US government spending, the national debt, and the role of accounting educators. Journal of Accounting Education, 31, 215–231. https://doi.org/10.1016/j.jaccedu.2013.06.006
   Google Scholar
• Beckett-Camarata, J. (2007). Using critical thinking in a web-based public budgeting course. International Journal of Public Administration, 30(5), 499–518. https://doi.org/10.1080/01900690701206093
   Google Scholar
• Beights, D. M. (1954). Opportunities for a career in governmental accounting. The Accounting Review, 29(4), 614–619. https://www.jstor.org/stable/241791.
   Web of Science ®Google Scholar
• Berne, R. (1982). A basic course in public sector financial management. Public Budgeting & Finance, 2(3), 111–122. https://doi.org/10.1111/1540-5850.00573
   Google Scholar
• Brandt, L. S. (1982). Teaching in an era of scarcity: Integrating audit and evaluation techniques into budget curricula. Southern Review of Public Administration, 6(3), 326–338. https://www.jstor.org/stable/40860143.
   Google Scholar
• Buhr, N. (2012). Accrual accounting by Anglo-American governments: Motivations, developments, and some tensions over the last 30 years. Accounting History, 17(3–4), 287–309. https://doi.org/10.1177/1032373212443956
   Google Scholar
• Caiden, N. (1985). The boundaries of public budgeting: Issues for education in tumultuous times. Public Administration Review, 45(4), 495–502. https://doi.org/10.2307/3110034
   Web of Science ®Google Scholar
• Campbell, A., Lindsay, D. H., & Foote, P. S. (2000). Does a government/not-for-profit program requirement improve CPA exam pass rates? The Journal of Government Financial Management, 49(2), 38.
   Google Scholar
• Chan, J. L. (1982). Accounting to facilitate public administration: Some educational implications: Introduction. Southern Review of Public Administration, 6(3), 318–325. https://www.jstor.org/stable/40860142.
   Google Scholar
• Chan, J. L. (2000). Reforming American government accounting in the 20th century. In K. T. Liou (Ed.), Handbook of public management practice and reform. Marcel Dekker.
   Google Scholar
• Chan, J. L. (2001). Reforming American government accounting in the 20th century. Public Administration and Public Policy, 91, 97–122.
   Google Scholar
• Chand, P., Cummings, L., & Patel, C. (2012). The effect of accounting education and national culture on accounting judgments: A comparative study of Anglo-Celtic and Chinese culture. European accounting review, 21(1), 153–182. https://doi.org/10.1080/09638180.2011.591524
   Web of Science ®Google Scholar
• Cohen, S., & Karatzimas, S. (2014). Reporting performance information in the public sector: The moral behind the (non) application of program budgeting in Greece. International Review of Administrative Sciences, 80(3), 619–636. https://doi.org/10.1177/0020852313517998
   Web of Science ®Google Scholar
• Cohen, S., & Karatzimas, S. (2021). New development: Public sector accounting education for users—embedding eLearning and technology in teaching. Public Money and Management, 42(4), 291–293. https://doi.org/10.1080/09540962.2021.1986302
   Web of Science ®Google Scholar
• Cordery, C. (2013). Does public services accounting belong in the curriculum? Pacific Accounting Review, 25, 101–116. https://doi.org/10.1108/01140581311318986
   Google Scholar
• Crossman, H. A. (2017). Awareness of the public versus private accounting divide, and its impact on the career path preference of accounting students. Accounting Education, 26(4), 392–409. https://doi.org/10.1080/09639284.2017.1326155
   Web of Science ®Google Scholar
• Denison, D. V., Finkler, S. A., & Mead, M. (2002). GASB statement 34: Curriculum and teaching concerns for schools of public policy and management. Journal of Policy Analysis and Management, 21(1), 137–144. https://www.jstor.org/stable/3325956.
   Web of Science ®Google Scholar
• Dubauskas, G. (2016). The management of public finance literacy for sustainable economical environment. Journal of Security and Sustainability Issues, 5, 403–409. https://doi.org/10.9770/jssi.2016.5.3(8)
   Google Scholar
• Dumay, J., Guthrie, J., & Puntillo, P. (2015). IC and public sector: A structured literature review. Journal of Intellectual Capital, 16(2), 267–284. https://doi.org/10.1108/JIC-02-2015-0014
   Web of Science ®Google Scholar
• Egenolf, R. V., & Nordhauser, F. (1985). Public sector accounting in the public administration curriculum. Journal of Accounting Education, 3(1), 123–130. https://doi.org/10.1016/0748-5751(89)90042-0
   Google Scholar
• Egenolf, R., & Willis, G. W. K. (1983). Status of public sector accounting education. Journal of Accounting Education, 1(1), 63–69. https://doi.org/10.1016/0748-5751(83)90029-5
   Google Scholar
• Englund, H., & Gerdin, J. (2014). Structuration theory in accounting research: Applications and applicability. Critical Perspectives on Accounting, 25(2), 162–180. https://doi.org/10.1016/j.cpa.2012.10.001
   Web of Science ®Google Scholar
• Engstrom, J. H. (1979). Public sector accounting education: Status update and extension. Accounting Review, 54(4), 794–799. https://www.jstor.org/stable/245635.
   Web of Science ®Google Scholar
• Eurostat. (2016). Academic modules on accruals-based public sector accounting in the EU. Retrieved October 29, 2021, from https://circabc.europa.eu/d/a/workspace/SpacesStore/9c260d1e-c0f9-44c8-9624-3ac170dd26bf/Academic%20modules%20on%20accrual-based%20public%20sector%20accounting%20in%20the%20EU.pdf.
   Google Scholar
• Fahmid, I. M., Harun, H., Graham, P., Carter, D., Suhab, S., An, Y., Zhen, X., & Fahmid, M. M. (2020). New development: IPSAS adoption, from G20 countries to village governments in developing countries. Public Money & Management, 40(2), 160–163. https://doi.org/10.1080/09540962.2019.1617540
   Web of Science ®Google Scholar
• Finley, W., & Waymire, T. R. (2013). Thinking practice: Iteration, peer review, and policy analysis in a governmental accounting class. Journal of Accounting Education, 31, 333–349. https://doi.org/10.1016/j.jaccedu.2013.06.001
   Google Scholar
• Frank, H. A. (1992). Public financial management in the 1990s: New directions for research and pedagogy. The American Review of Public Administration, 22(3), 189–205. https://doi.org/10.1177/027507409202200303
   Google Scholar
• Frank, H. A., & McCollough, J. (1992). Municipal forecasting practice: ‘Demand’ and ‘supply’ side perspectives. International Journal of Public Administration, 15(9), 1669–1695. https://doi.org/10.1080/01900699208524781
   Web of Science ®Google Scholar
• Grizzle, G. A. (1985). Essential skills for financial management: Are MPA students acquiring the necessary competencies? Public Administration Review, 45(6), 840–844. https://doi.org/10.2307/975359
   Web of Science ®Google Scholar
• Grizzle, G., & Yu, J. P. (1990). What is taught as ‘public financial management’? Public Administration Quarterly, 14(2), 173–189. https://www.jstor.org/stable/41575739.
   Google Scholar
• Grossi, G., Ho, A. T., & Joyce, P. G. (2020). Budgetary responses to a global pandemic: International experiences and lessons for a sustainable future. Journal of Public Budgeting, Accounting & Financial Management, 32(5), 737–744. https://doi.org/10.1108/JPBAFM-12-2020-189
   Google Scholar
• Hackshaw, J. O. F., & Robertshaw, N. (1988). Teaching fiscal management: A live case approach. Administration in Social Work, 12, 13–24. https://doi.org/10.1300/J147v12n01_02
   Web of Science ®Google Scholar
• Heiling, J. (2020). Time to rethink public sector accounting education? A practitioner’s perspective. Journal of Public Budgeting, Accounting & Financial Management, 32(3), 505–509. https://doi.org/10.1108/JPBAFM-05-2020-005
   Google Scholar
• Henry, B. K. (2005). A survey of governmental accounting education studies. Journal of Public Budgeting, Accounting & Financial Management, 17(2), 166–179. https://doi.org/10.1108/JPBAFM-17-02-2005-B004
   Google Scholar
• Holder, W. W. (1978). Graduate-level public sector accounting: Status and forecast. Accounting Review, 53(3), 746–751. https://www.jstor.org/stable/245682.
   Web of Science ®Google Scholar
• Hoque, Z. (2002). Using journal articles to teach public sector accounting in higher education. Journal of Accounting Education, 20(3), 139–161. https://doi.org/10.1016/S0748-5751(02)00006-4
   Google Scholar
• Huy, P. Q. (2019). Training in major of public sector accounting: Evaluation the demand for higher education by an empirical survey. Test Engineering and Management, 81, 2640–2649.
   Google Scholar
• Jansen, E. P. (2018). Bridging the gap between theory and practice in management accounting. Accounting, Auditing & Accountability Journal, 31(1), 1486–1509. https://doi.org/10.1108/AAAJ-10-2015-2261
   Google Scholar
• Jones, R., & Pendlebury, M. (2010). Public sector accounting (6th edn). Pearson Education.
   Google Scholar
• Karatzimas, S. (2020). The beneficial role of government accounting literacy in developing participatory citizens. Accounting Education, 29(3), 229–246. https://doi.org/10.1080/09639284.2020.1737547
   Web of Science ®Google Scholar
• Killian, L. (2013). The budgetary interview: Intentional learning for students in governmental and non-profit accounting. Journal of Accounting Education, 31(3), 350–362. https://doi.org/10.1016/j.jaccedu.2013.04.001
   Google Scholar
• Kotb, A., Elbardan, H., & Halabi, H. (2020). Mapping of internal audit research: A post-Enron structured literature review. Accounting, Auditing & Accountability, 33(8), 1969–1996. https://doi.org/10.1108/AAAJ-07-2018-3581
   Web of Science ®Google Scholar
• Lowensohn, S. H., & Reck, J. L. (2005). Methods and resources to increase student interest in governmental accounting. Journal of Public Budgeting, Accounting & Financial Management, 17, 202–222. https://doi.org/10.1108/JPBAFM-17-02-2005-B006
   Google Scholar
• Lynn, L. E. (2008). New public management comes to America. Harris School of Public Policy.
   Google Scholar
• MacManus, S. A., & Watson, S. A. (1990). Procurement policy: The missing element in financial management education. The International Journal of Public Administration, 13(1–2), 155–179. https://doi.org/10.1080/01900699008524669
   Web of Science ®Google Scholar
• Mallinson, D. J. (2018). Teaching public budgeting in the age of austerity using simulations. Teaching Public Administration, 36(2), 110–125. https://doi.org/10.1177/0144739418769406
   Web of Science ®Google Scholar
• Manes-Rossi, F., Nicolò, G., & Argento, D. (2020). Non-financial reporting formats in public sector organizations: A structured literature review. Journal of Public Budgeting, Accounting & Financial Management, 32(4), 639–669. https://doi.org/10.1108/JPBAFM-03-2020-0037
   Google Scholar
• Martin, R. B., & Waymire, T. R. (2017). Filling the demand for municipal government accountants: The benefits of a governmental and not-for-profit accounting course. Journal of Accounting Education, 40, 43–54.
   Google Scholar
• Massaro, M., Dumay, J., & Guthrie, J. (2016). On the shoulders of giants: Undertaking a structured literature review in accounting. Accounting, Auditing & Accountability Journal, 29(5), 767–801. https://doi.org/10.1108/AAAJ-01-2015-1939
   Web of Science ®Google Scholar
• Mead, D. M. (2001). The new financial statements: Reconnecting with the basics of public financial management. Journal of Public Affairs Education, 7(2), 73–89. https://doi.org/10.1080/15236803.2001.12023501
   Google Scholar
• Mohammadali-Haji, A., & Nagdee, Z. (2016). Public sector accounting in the education syllabi of leading chartered accountant professional bodies: A comparative study. Risk Governance & Control: Financial Markets & Institutions, 6(2), 21–27.
   Google Scholar
• Moody, M., & Marlowe, J. (2009). Recent iterations in the public financial management curriculum: Is what practitioners need being taught? Journal of Public Affairs Education, 15(1), 47–58. https://doi.org/10.1080/15236803.2009.12001542
   Google Scholar
• Murphy, E. A. (2005). Enhancing student learning with governmental accounting Jeopardy!. Journal of Public Budgeting, Accounting & Financial Management, 17(2), 223. https://doi.org/10.1108/JPBAFM-17-02-2005-B007
   Google Scholar
• Nelson, O. S. (1951). Trends and problems in governmental and institutional accounting. The Accounting Review, 26(2), 179–184. https://www.jstor.org/stable/240217.
   Web of Science ®Google Scholar
• Novin, A., Meeting, D., & Schlemmer, K. T. (1997). Educating future government accountants. The Journal of Government Financial Management, 46(1), 12.
   Google Scholar
• Nowotny, F. A., Razek, J. R., & Hosch, G. A. (1982). Off-campus training for local government finance employees. The Journal of Continuing Higher Education, 30, 26–27. https://doi.org/10.1080/07377366.1982.10401331
   Google Scholar
• Palmer, K. T., & Wihry, D. (1982). What does the practitioner of PFM need to know about economics? Southern Review of Public Administration, 6(3), 282–294.
   Google Scholar
• Peddle, M. T., & Thurmaier, K. (2011). Reformulating and refocusing a fiscal administration curriculum. Journal of Public Affairs Education, 17(4), 523–542. https://doi.org/10.1080/15236803.2011.12001660
   Google Scholar
• Pitulice, I. C., Profiroiu, A. G., & Ștefanescu, A. (2018). Government accounting education for university undergraduates. Transylvanian Review of Administrative Sciences, 14(SI), 75–91. http://doi.org/10.24193/tras.SI2018.5
   Google Scholar
• Reginato, E., Fadda, I., & Paglietti, P. (2016). The influence of resistance to change on public-sector reform implementation: The case of Italian municipalities’ internal control system. International Journal of Public Administration, 39(12), 989–999. https://doi.org/10.1080/01900692.2015.1068325
   Web of Science ®Google Scholar
• Rivenbark, W. C. (2007). Using cases to teach financial management skills in MPA programs. Journal of Public Affairs Education, 13, 451–459. https://doi.org/10.1080/15236803.2007.12001490
   Google Scholar
• Sangster, A., Stoner, G., & Flood, B. (2020). Insights into accounting education in a COVID-19 world. Accounting Education, 29(5), 431–562. https://doi.org/10.1080/09639284.2020.1808487
   Web of Science ®Google Scholar
• Santis, S., Grossi, G., & Bisogno, M. (2018). Public sector consolidated financial statements: A structured literature review. Journal of Public Budgeting, Accounting & Financial Management, 30(2), 230–251. https://doi.org/10.1108/JPBAFM-02-2018-0017
   Google Scholar
• Sciulli, N., & Sims, R. (2007). Public sector accounting education in Australian universities: An exploratory study. Sunway Academic Journal, 4, 44–58. https://doi.org/10.1108/13217340810906690
   Google Scholar
• Sciulli, N., & Sims, R. (2008). Public sector accounting education in Australian universities. Asian Review of Accounting, 16(3), 246–262.
   Google Scholar
• Sellami, Y. M., & Gafsi, Y. (2020). Public management systems, accounting education, and compliance with international public sector accounting standards in sub-Saharan Africa. International Journal of Public Sector Management, 33(2/3), 141–164. https://doi.org/10.1108/IJPSM-12-2018-0274
   Web of Science ®Google Scholar
• Smith, H. J. M., Purón-Cid, G., & Rosales Arredondo, I. (2021). Ending corruption and improving accountability: A survey of public finance teaching in Mexico. International Journal of Public Administration, 44(1), 39–49. https://doi.org/10.1080/01900692.2020.1729184
   Web of Science ®Google Scholar
• Smith, K. J., & Ahadiat, N. (1995). Empirical evidence on factors significant for employment in government accounting. Journal of Accounting Education, 13(1), 59–74. https://doi.org/10.1016/0748-5751(94)00026-3
   Google Scholar
• Stout, D. E., Lowensohn, S., & Parsons, L. M. (2013). Editorial: Special issue on governmental and not-for-profit accounting education. Journal of Accounting Education, 31(3), 213–214. https://doi.org/10.1016/j.jaccedu.2013.06.003
   Google Scholar
• Thai, K. W. (1986). Public budgeting and financial management curriculum reform: A conceptual framework. International Journal of Public Administration, 8(3), 315–335. https://doi.org/10.1080/01900698608524520
   Web of Science ®Google Scholar
• Thai, K. W., & Lynch, T. D. (1982). Public financial management: A professional education? Southern Review of Public Administration, 6(3), 307–317. https://www.jstor.org/stable/40860141.
   Google Scholar
• Thai, K. W., & Taylor, G. T. (1982). Toward a paradigm for public budgeting and financial management: Introduction. Southern Review of Public Administration, 6(3), 272–281. https://www.jstor.org/stable/40860138.
   Google Scholar
• Thom, M. (2019). Teaching public financial management: An integrated approach to a critical subject. Teaching Public Administration, 37(1), 92–106. https://doi.org/10.1177/0144739418810996
   Web of Science ®Google Scholar
• Tummalla, K. K. (1982). Teaching public budgeting. Southern Review of Public Administration, 6(3), 295–306. https://www.jstor.org/stable/40860140.
   Google Scholar
• Waymire, T., Sohl, S. N., & Howard, B. (2015). Public Administrators’ understanding of external financial reporting: It begins with curriculum. Journal of Public Affairs Education, 21(2), 281–294. https://doi.org/10.1080/15236803.2015.12001833
   Web of Science ®Google Scholar
• Wells, P. K. (2018). How well do our introductory accounting text books reflect current accounting practice? Journal of Accounting Education, 42, 40–48. https://doi.org/10.1016/j.jaccedu.2017.12.003
   Google Scholar
• Wilson, E. (2013). An historical perspective on governmental accounting education. Journal of Accounting Education, 31(3), 244–251. https://doi.org/10.1016/j.jaccedu.2013.06.002
   Google Scholar
• World Bank Group. (2022). Sovereign climate and nature reporting. International Bank for Reconstruction and Development/The World Bank.
   Google Scholar