Public sector accounting education: A structured literature review

Abstract

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.