Public sector accounting education in Australian universities : an exploratory study

This study investigates the current state of public sector accounting education in Australian universities. The purpose of this research is to examine if and how public sector accounting is taught in university undergraduate courses. In particular, it will identify specific public sector accounting courses and subjects which are offered at Australian universities, numbers of students enrolled, future plans, and the extent to which public sector accounting topics are included in general accounting subjects. In addition, this project identifies strategies for making the accounting curriculum more public sector inclusive. The findings suggest that currently there is limited teaching of public sector accounting in Australian universities. The implications of these findings suggest that accounting graduates may not have gained basic knowledge of the accounting reporting requirements in the public sector. Universities and accounting departments appear to rely on academics who have a research interest in the public sector to include public sector accounting examples into their teaching and the curriculum. It is suggested that a multi-faceted effort is required from the professional accounting bodies, government agencies and accounting academics to facilitate greater public sector accounting in the curriculum.