Education in public sector accounting at higher education institutions in Germany

So far, there is little evidence on the relevance of public sector accounting (PSA) in the academic education of public administrators. This article presents empirical evidence of PSA in public administration and public management programmes in German universities. The authors show that PSA is almos...

Full description

Saved in:
Bibliographic Details
Published in:Public money & management 2023-10, Vol.43 (7), p.741-749
Main Authors: Reichard, Christoph, Küchler-Stahn, Nicole, Siegel, John
Format: Article
Language:English
Subjects:
Accounting education
Administrators
Budgets
Colleges & universities
Cost accounting
Curricula
Financial reporting
Germany
Graduate studies
Higher education
Public administration
Public sector
public sector accounting education (PSAE)
public sector education
research universities
Teaching
universities of applied sciences
Citations: Items that this one cites
Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:So far, there is little evidence on the relevance of public sector accounting (PSA) in the academic education of public administrators. This article presents empirical evidence of PSA in public administration and public management programmes in German universities. The authors show that PSA is almost irrelevant in research universities compared with programmes at universities of applied sciences-particularly at the bachelor level. If taught at all, subjects such as financial reporting, budgeting and cost accounting dominate the curricula; others are represented to a minor degree. Building on this, the authors discuss factors influencing the role and integration of PSA content in the respective curricula. They argue for broadening the narrow legalistic teaching of accounting and budgeting at undergraduate level and for introducing accounting basics in graduate programmes in research universities.
ISSN:0954-0962
1467-9302
DOI:10.1080/09540962.2023.2238913