New development: The role of education in public sector accounting reforms in emerging economies: a socio-material perspective

This article delivers new insights regarding the importance of continuous professional development (CPD) for practitioners designing and implementing public sector accounting (PSA) reforms. Public sector accounting education (PSAE) in universities has been the subject of many studies and its relevan...

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Published inPublic money & management Vol. 43; no. 7; pp. 762 - 768
Main Authors Schuler, Christoph, Grossi, Giuseppe, Fuchs, Sandro
Format Journal Article
LanguageEnglish
Published Oxford Routledge 03.10.2023
Taylor & Francis Ltd
Subjects
Accountants
Accounting
Accounting reforms
Business Administration
Capacity building approach
continuous professional development
Economics and Business
Education
Ekonomi och näringsliv
emerging economies
Emerging markets
Financial institutions
Företagsekonomi
International Accounting Education Standards Board (IAESB)
International finance
IPSAS
Professional development
Public sector
public sector accounting education
Reforms
Samhällsvetenskap
Social Sciences
socio-materiality
Online AccessGet full text
ISSN0954-0962
1467-9302
1467-9302
DOI10.1080/09540962.2023.2255387

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Abstract This article delivers new insights regarding the importance of continuous professional development (CPD) for practitioners designing and implementing public sector accounting (PSA) reforms. Public sector accounting education (PSAE) in universities has been the subject of many studies and its relevance is well recognized. By emphasizing the continuous professional development of public sector accountants, this article adds a new perspective to the debate on PSAE. The authors focus on PSA reforms in emerging economies, where the agenda is often driven by international financial institutions promoting IPSAS. Applying a socio-material perspective, the authors demonstrate that the technical aspects of reforms require human capacity development. This means conducting a preliminary evaluation of the CPD capabilities before drafting the agenda for any PSA reform.
AbstractList Education undisputedly plays a central role in IPSAS-based PSA reforms. Using a socio-materiality perspective, the authors highlight a misalignment between human and technical aspects when implementing these reforms. Their analysis of past reforms in emerging economies suggests that the educational development of public sector accountants does not receive the same level of attention as the technical advancements set out to be achieved. By introducing a conceptual distinction between initial and continuous accounting education, the authors emphasize the relevance of continuous professional development when conceptualizing PSA reforms. They conclude that a successful accounting change requires a co-ordinated and integrated approach on developing human and technological capacity.
This article delivers new insights regarding the importance of continuous professional development (CPD) for practitioners designing and implementing public sector accounting (PSA) reforms. Public sector accounting education (PSAE) in universities has been the subject of many studies and its relevance is well recognized. By emphasizing the continuous professional development of public sector accountants, this article adds a new perspective to the debate on PSAE. The authors focus on PSA reforms in emerging economies, where the agenda is often driven by international financial institutions promoting IPSAS. Applying a socio-material perspective, the authors demonstrate that the technical aspects of reforms require human capacity development. This means conducting a preliminary evaluation of the CPD capabilities before drafting the agenda for any PSA reform.
IMPACTThis article delivers new insights regarding the importance of continuous professional development (CPD) for practitioners designing and implementing public sector accounting (PSA) reforms. Public sector accounting education (PSAE) in universities has been the subject of many studies and its relevance is well recognized. By emphasizing the continuous professional development of public sector accountants, this article adds a new perspective to the debate on PSAE. The authors focus on PSA reforms in emerging economies, where the agenda is often driven by international financial institutions promoting IPSAS. Applying a socio-material perspective, the authors demonstrate that the technical aspects of reforms require human capacity development. This means conducting a preliminary evaluation of the CPD capabilities before drafting the agenda for any PSA reform.
Author Grossi, Giuseppe
Fuchs, Sandro
Schuler, Christoph
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Snippet This article delivers new insights regarding the importance of continuous professional development (CPD) for practitioners designing and implementing public...
IMPACTThis article delivers new insights regarding the importance of continuous professional development (CPD) for practitioners designing and implementing...
Education undisputedly plays a central role in IPSAS-based PSA reforms. Using a socio-materiality perspective, the authors highlight a misalignment between...
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SubjectTerms Accountants
Accounting
Accounting reforms
Business Administration
Capacity building approach
continuous professional development
Economics and Business
Education
Ekonomi och näringsliv
emerging economies
Emerging markets
Financial institutions
Företagsekonomi
International Accounting Education Standards Board (IAESB)
International finance
IPSAS
Professional development
Public sector
public sector accounting education
Reforms
Samhällsvetenskap
Social Sciences
socio-materiality
Title New development: The role of education in public sector accounting reforms in emerging economies: a socio-material perspective
URI https://www.tandfonline.com/doi/abs/10.1080/09540962.2023.2255387
https://www.proquest.com/docview/2870189535
Volume 43
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