Are higher education institutions in Europe preparing students for IPSAS?
- 14 April 2020
- journal article
- research article
- Published by Emerald in International Journal of Public Sector Management
- Vol. 33 (2/3), 363-378
- https://doi.org/10.1108/IJPSM-12-2018-0270
Abstract
Purpose The purpose of this paper is to analyze whether higher education institutions (HEIs) in EU Member States are aware of the relevance of the ongoing reforms in public sector accounting (PSA) and the need to prepare their students to become expert professionals in that area. It particularly assesses whether these organizations currently provide, or will provide in the near future, education on International Public Sector Accounting Standard (IPSAS)/EPSAS, so that a sufficient number of graduates will be ready to match the foreseeable demand for experts in IPSAS/EPSAS. Design/methodology/approach Adopting a purposive sample, the paper compares the situation in four EU countries (Germany, Italy, Portugal and Spain). Data have been obtained through a questionnaire provided to selected professors in relevant HEIs in the selected countries. Findings HEIs are giving only limited room to PSA and financial management, with differences in terms of program offerings and coverage of topics among the four countries. Furthermore, in most cases, the programs are adapted to the national budgetary and accounting standards and courses are seldom focused on the IPSASs. Originality/value The paper contributes to the literature on PSA harmonization, through an innovative analysis of PSA and financial management teaching, both at national and international levels.This publication has 20 references indexed in Scilit:
- Harmonizing public sector accounting in Europe: thinking out of the boxPublic Money and Management, 2016
- The impact of cultural factors on the implementation of global accounting standards (IFRS) in a developing countryAdvances in Accounting, 2015
- The effect of IPSAS on reforming governmental financial reporting: an international comparisonInternational Review of Administrative Sciences, 2014
- Does public services accounting belong in the curriculum?Pacific Accounting Review, 2013
- On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic ReformEuropean Accounting Review, 2009
- Accrual Accounting in EU Local Governments: One Method, Several ApproachesEuropean Accounting Review, 2009
- Challenges to public policy and public management educationJournal of Policy Analysis and Management, 2007
- Accounting practice in the new millennium: is accounting education ready to meet the challenge?The British Accounting Review, 2003
- A PUBLIC MANAGEMENT FOR ALL SEASONS?Public Administration, 1991
- Status of public sector accounting educationJournal of Accounting Education, 1983