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https://doi.org/10.21256/zhaw-29722| Publication type: | Article in scientific journal |
| Type of review: | Peer review (publication) |
| Title: | New development: the role of education in public sector accounting reforms in emerging economies : a socio-material perspective |
| Authors: | Schuler, Christoph Grossi, Giuseppe Fuchs, Sandro |
| et. al: | No |
| DOI: | 10.1080/09540962.2023.2255387 10.21256/zhaw-29722 |
| Published in: | Public Money & Management |
| Volume(Issue): | 43 |
| Issue: | 7 |
| Page(s): | 762 |
| Pages to: | 768 |
| Issue Date: | 29-Sep-2023 |
| Publisher / Ed. Institution: | Taylor & Francis |
| ISSN: | 0954-0962 1467-9302 |
| Language: | English |
| Subjects: | Accounting reform; Continuous professional development; Emerging economy; International Accounting Education Standards Board (IAESB); IPSAS; Public sector accounting education; Socio-materiality |
| Subject (DDC): | 657: Accounting |
| Abstract: | 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. |
| URI: | https://digitalcollection.zhaw.ch/handle/11475/29722 |
| Fulltext version: | Published version |
| License (according to publishing contract): | CC BY 4.0: Attribution 4.0 International |
| Departement: | School of Management and Law |
| Organisational Unit: | Institute of Public Management (IVM) |
| Appears in collections: | Publikationen School of Management and Law |
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| 2023_Schuler-etal_Education-in-public-sector-accounting-reforms-in-emerging-economies.pdf | 803.35 kB | Adobe PDF |  View/Open |
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Schuler, C., Grossi, G., & Fuchs, S. (2023). New development: the role of education in public sector accounting reforms in emerging economies : a socio-material perspective. Public Money & Management, 43(7), 762–768. https://doi.org/10.1080/09540962.2023.2255387
Schuler, C., Grossi, G. and Fuchs, S. (2023) ‘New development: the role of education in public sector accounting reforms in emerging economies : a socio-material perspective’, Public Money & Management, 43(7), pp. 762–768. Available at: https://doi.org/10.1080/09540962.2023.2255387.
C. Schuler, G. Grossi, and S. Fuchs, “New development: the role of education in public sector accounting reforms in emerging economies : a socio-material perspective,” Public Money & Management, vol. 43, no. 7, pp. 762–768, Sep. 2023, doi: 10.1080/09540962.2023.2255387.
SCHULER, Christoph, Giuseppe GROSSI und Sandro FUCHS, 2023. New development: the role of education in public sector accounting reforms in emerging economies : a socio-material perspective. Public Money & Management. 29 September 2023. Bd. 43, Nr. 7, S. 762–768. DOI 10.1080/09540962.2023.2255387
Schuler, Christoph, Giuseppe Grossi, and Sandro Fuchs. 2023. “New Development: The Role of Education in Public Sector Accounting Reforms in Emerging Economies : A Socio-Material Perspective.” Public Money & Management 43 (7): 762–68. https://doi.org/10.1080/09540962.2023.2255387.
Schuler, Christoph, et al. “New Development: The Role of Education in Public Sector Accounting Reforms in Emerging Economies : A Socio-Material Perspective.” Public Money & Management, vol. 43, no. 7, Sept. 2023, pp. 762–68, https://doi.org/10.1080/09540962.2023.2255387.
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