New development: Public sector accounting education for users—embedding eLearning and technology in teaching

2021 ◽  
pp. 1-3
Author(s):  
Sandra Cohen ◽  
Sotirios Karatzimas
1983 ◽  
Vol 1 (1) ◽  
pp. 63-69 ◽  
Author(s):  
Robert Egenolf ◽  
G.W.K. Willis

2020 ◽  
Vol 32 (3) ◽  
pp. 505-509
Author(s):  
Jens Heiling

PurposePublic 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.Design/methodology/approachThe article represents a viewpoint by a practitioner. Examples of selected practical PSA issues are used to derive implications for PSA education.FindingsThe 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.Practical implicationsThe 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.Originality/valueThe author contributes to the growing body of literature on PSA education by offering a practitioner’s perspective on the issue.


2020 ◽  
Vol 4 (1) ◽  
pp. 110-121
Author(s):  
Sopian Sopian

The developments of technology have influenced many professional fields of work including individuals who have public sector accounting education backgrounds. With a qualitative research methodology, the results of the study concluded that standardization of competencies are required by regulations. Two level of competences are medium level (Diploma III) and Bachelor / Applied Bachelor degrees. Qualifications for a 3 year-Diploma are able to master and implement the expertise of the public sector accounting standards with the rules base approach and expertise in using SAKTI Application. Qualifications for the Bachelor / Applied level, an inherent prerequisite is the ability to operate the SAKTI application, and able to implement the expertise of the public sector accounting standards with the principles base approach.


2021 ◽  
Vol 25 ◽  
pp. 1-8
Author(s):  
Hanane Jafi ◽  
Said Youssef

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


2016 ◽  
Vol 6 (2) ◽  
pp. 21-27
Author(s):  
Ahmed Mohammadali-Haji ◽  
Zafeer Nagdee

Public sector accounting has emerged as an area of concern within the sphere of professional accounting education. The International Federation of Accountants (IFAC) allows its member bodies to apply discretion in the application of public sector accounting education requirements. This study explored the nature and extent to which public sector accounting features in the education syllabi of the leading chartered accountant professional bodies that form part of the IFAC contingent. By following an explorative approach, the study identified international trends within the ambit of public sector accounting education and provides guidance for other professional bodies in assessing the nature and extent of their public sector accounting education requirements


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