Purpose – This paper aims to analyse the extent to which undergraduate courses in New Zealand contain content on issues from the public and not‐for‐profit sectors, in addition to a for‐profit business focus. Design/methodology/approach – The research is based on the premise that contextually‐appropriate accounting is required within the public services sphere where transactions are complex and ambiguous, have a long‐term focus, and where the government often performs a regulatory role. It is informed by a survey of educators, document reviews and semi‐structured interviews. Findings – This research finds that profit‐oriented financial accounting education in New Zealand crowds out the teaching of public services content, especially when the same accounting concepts can be applied to all sectors. The imposition of sector‐specific accounting standards offers an opportunity to highlight public services, but its inclusion in a crowded curriculum may require coercion from the profession. Originality/value – This paper offers a contemporary analysis of the focus of teaching in New Zealand at a time when accounting standards and auditing regulation is on the brink of change.
Pacific Accounting Review – Emerald Publishing
Published: Apr 19, 2013
Keywords: Public sector accounting education; Accounting education; Not‐for‐profit sector accounting education; Accounting; Education; Public sector accounting; New Zealand
It’s your single place to instantly
discover and read the research
that matters to you.
Enjoy affordable access to
over 18 million articles from more than
15,000 peer-reviewed journals.
All for just $49/month
Query the DeepDyve database, plus search all of PubMed and Google Scholar seamlessly
Save any article or search result from DeepDyve, PubMed, and Google Scholar... all in one place.
Get unlimited, online access to over 18 million full-text articles from more than 15,000 scientific journals.
Read from thousands of the leading scholarly journals from SpringerNature, Elsevier, Wiley-Blackwell, Oxford University Press and more.
All the latest content is available, no embargo periods.
“Hi guys, I cannot tell you how much I love this resource. Incredible. I really believe you've hit the nail on the head with this site in regards to solving the research-purchase issue.”Daniel C.
“Whoa! It’s like Spotify but for academic articles.”@Phil_Robichaud
“I must say, @deepdyve is a fabulous solution to the independent researcher's problem of #access to #information.”@deepthiw
“My last article couldn't be possible without the platform @deepdyve that makes journal papers cheaper.”@JoseServera