PUBLIC SECTOR ACCOUNTING IN THE EDUCATION SYLLABI OF LEADING CHARTERED ACCOUNTANT PROFESSIONAL BODIES: A COMPARATIVE STUDY

Risk Governance & Control: Financial Markets & Institutions

关键词: Public Sector;    Public Accountability;    Accounting;    Professional Education;    IFAC;   

DOI  :  10.22495/rcgv6i2art3

学科分类：社会科学、人文和艺术（综合）

来源: Virtus Interpress

【 摘 要 】

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.

【 授权许可】

CC BY-NC