Public sector accounting in the education syllabi of leading chartered accountant professional bodies: A comparative study

Autor:	Zafeer Nagdee, Ahmed Mohammadali-Haji
Rok vydání:	2016
Předmět:	Public sector accounting Economics and Econometrics Public Sector Professional Education business.industry Strategy and Management Accounting Public Accountability Syllabus Political science lcsh:Finance lcsh:HG1-9999 Financial accounting IFAC business Finance
Zdroj:	Risk Governance & Control: Financial Markets & Institutions, Vol 6, Iss 2, Pp 21-27 (2016)
ISSN:	2077-4303 2077-429X
DOI:	10.22495/rcgv6i2art3
Popis:	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
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::cb881a3e768eb5805da26826fce37485 https://doi.org/10.22495/rcgv6i2art3 Zobrazit plný text záznamu