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

Christoph Schuler, Giuseppe Grossi, Sandro Fuchs

Forskningsoutput: TidskriftsbidragArtikelPeer review

1 Citeringar (Scopus)
38 Nedladdningar (Pure)

Sammanfattning

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.

OriginalspråkEngelska
Sidor (från-till)762-768
TidskriftPublic Money and Management
Volym43
Nummer7
DOI
StatusPublicerad - 2023-sep.-29

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  • Företagsekonomi (50202)

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