{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,23]],"date-time":"2026-03-23T16:54:08Z","timestamp":1774284848322,"version":"3.50.1"},"reference-count":43,"publisher":"Emerald","issue":"2\/3","license":[{"start":{"date-parts":[[2019,7,24]],"date-time":"2019-07-24T00:00:00Z","timestamp":1563926400000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["IJPSM"],"published-print":{"date-parts":[[2019,7,24]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title><jats:p>The purpose of this paper is to analyze whether higher education institutions (HEIs) in EU Member States are aware of the relevance of the ongoing reforms in public sector accounting (PSA) and the need to prepare their students to become expert professionals in that area. It particularly assesses whether these organizations currently provide, or will provide in the near future, education on International Public Sector Accounting Standard (IPSAS)\/EPSAS, so that a sufficient number of graduates will be ready to match the foreseeable demand for experts in IPSAS\/EPSAS.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title><jats:p>Adopting a purposive sample, the paper compares the situation in four EU countries (Germany, Italy, Portugal and Spain). Data have been obtained through a questionnaire provided to selected professors in relevant HEIs in the selected countries.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Findings<\/jats:title><jats:p>HEIs are giving only limited room to PSA and financial management, with differences in terms of program offerings and coverage of topics among the four countries. Furthermore, in most cases, the programs are adapted to the national budgetary and accounting standards and courses are seldom focused on the IPSASs.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title><jats:p>The paper contributes to the literature on PSA harmonization, through an innovative analysis of PSA and financial management teaching, both at national and international levels.<\/jats:p><\/jats:sec>","DOI":"10.1108\/ijpsm-12-2018-0270","type":"journal-article","created":{"date-parts":[[2019,8,5]],"date-time":"2019-08-05T08:32:33Z","timestamp":1564993953000},"page":"363-378","source":"Crossref","is-referenced-by-count":25,"title":["Are higher education institutions in Europe preparing students for IPSAS?"],"prefix":"10.1108","volume":"33","author":[{"given":"Berit","family":"Adam","sequence":"first","affiliation":[]},{"given":"Isabel","family":"Brusca","sequence":"additional","affiliation":[]},{"given":"Eugenio","family":"Caperchione","sequence":"additional","affiliation":[]},{"given":"Jens","family":"Heiling","sequence":"additional","affiliation":[]},{"given":"Susana Margarida F.","family":"Jorge","sequence":"additional","affiliation":[]},{"given":"Francesca","family":"Manes Rossi","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"key":"key2020042007424813400_ref001","unstructured":"Andrews, M., Cangiano, M., Cole, N., de Renzio, P., Krause, P. and Seligmann, R. (2014), \u201cThis is PFM\u201d, Working Paper No. 285, Center for International Development, Harvard University, Cambridge, MA."},{"issue":"4","key":"key2020042007424813400_ref002","first-page":"614","article-title":"Opportunities for a career in governmental accounting","volume":"29","year":"1954","journal-title":"The Accounting Review"},{"issue":"5\/6","key":"key2020042007424813400_ref003","first-page":"575","article-title":"Now and then: revolutions in higher learning","volume":"13","year":"2002","journal-title":"Critical Perspectives on Accounting"},{"issue":"4\/5","key":"key2020042007424813400_ref004","first-page":"565","article-title":"Critical accounting education: teaching and learning outside the circle","volume":"15","year":"2004","journal-title":"Critical Perspectives on Accounting"},{"key":"key2020042007424813400_ref005","doi-asserted-by":"crossref","unstructured":"Brusca, I., Caperchione, E., Cohen, S. and Manes Rossi, F. (Eds) (2015), Public Sector Accounting and Auditing in Europe: The Challenge of Harmonization, Palgrave-Macmillan, Basingstoke.","DOI":"10.1057\/9781137461346"},{"key":"key2020042007424813400_ref006","doi-asserted-by":"crossref","unstructured":"Caperchione, E. (2015), \u201cStandard-setting in the public sector: state of the art\u201d, in Brusca, I., Caperchione, E., Cohen, S. and Manes Rossi, F. (Eds), Public Sector Accounting and Auditing in Europe. The Challenge of Harmonization, Palgrave Macmillan, Basingstoke, pp. 1-11.","DOI":"10.1057\/9781137461346_1"},{"issue":"1","key":"key2020042007424813400_ref007","doi-asserted-by":"crossref","first-page":"158","DOI":"10.1177\/0020852314546580","article-title":"The effect of IPSAS on reforming government financial reporting: an international comparison","volume":"81","year":"2015","journal-title":"International Review of Administrative Sciences"},{"issue":"1","key":"key2020042007424813400_ref008","doi-asserted-by":"crossref","first-page":"101","DOI":"10.1108\/01140581311318986","article-title":"Does public services accounting belong in the curriculum?","volume":"25","year":"2013","journal-title":"Paci\ufb01c Accounting Review"},{"issue":"4","key":"key2020042007424813400_ref009","doi-asserted-by":"crossref","first-page":"392","DOI":"10.1080\/09639284.2017.1326155","article-title":"Awareness of the public versus private accounting divide, and its impact on the career path preference of accounting students","volume":"26","year":"2017","journal-title":"Accounting Education"},{"key":"key2020042007424813400_ref010","first-page":"1","article-title":"Faculty perspectives on governmental","volume":"17","year":"2007","journal-title":"The Accounting Educators\u2019 Journal"},{"issue":"1","key":"key2020042007424813400_ref011","doi-asserted-by":"crossref","first-page":"63","DOI":"10.1016\/0748-5751(83)90029-5","article-title":"Status of public sector accounting education","volume":"1","year":"1983","journal-title":"Journal of Accounting Education"},{"issue":"1","key":"key2020042007424813400_ref012","doi-asserted-by":"crossref","first-page":"172","DOI":"10.1002\/pam.20313","article-title":"Challenges to public policy and public management education","volume":"27","year":"2008","journal-title":"Journal of Policy Analysis and Management"},{"issue":"4","key":"key2020042007424813400_ref013","first-page":"794","article-title":"Public sector accounting education: status update and extension","volume":"54","year":"1979","journal-title":"The Accounting Review"},{"issue":"4","key":"key2020042007424813400_ref014","first-page":"1","article-title":"Is the accounting curriculum neglecting governmental accounting and auditing?","volume":"40","year":"1992","journal-title":"The Journal of Government Financial Management"},{"issue":"3","key":"key2020042007424813400_ref015","first-page":"44","article-title":"Education for governmental accountants","volume":"26","year":"1977","journal-title":"The Government Accountants Journal"},{"key":"key2020042007424813400_ref016","first-page":"205","article-title":"Illiberal or simply unorthodox? Public Administration education in Hungary: a comparative perspective","volume-title":"Teaching Public Administration","year":"2015"},{"key":"key2020042007424813400_ref017","volume-title":"International Comparative Research: Theory, Methods and Practice","year":"2009"},{"issue":"2","key":"key2020042007424813400_ref018","doi-asserted-by":"crossref","first-page":"166","DOI":"10.1108\/JPBAFM-17-02-2005-B004","article-title":"A survey of governmental accounting education studies","volume":"17","year":"2005","journal-title":"Journal of Public Budgeting, Accounting & Financial Management"},{"issue":"1","key":"key2020042007424813400_ref019","doi-asserted-by":"crossref","first-page":"3","DOI":"10.1111\/j.1467-9299.1991.tb00779.x","article-title":"A public management for all seasons?","volume":"69","year":"1991","journal-title":"Public Administration"},{"issue":"2\/3","key":"key2020042007424813400_ref020","first-page":"93","article-title":"The new public management in the 1980s: Variations on a theme","volume":"20","year":"1995","journal-title":"Accounting, Organizations and Society"},{"key":"key2020042007424813400_ref021","article-title":"Implementing accrual accounting in the public sector","volume-title":"Technical Notes and Manuals","author":"IMF","year":"2016"},{"key":"key2020042007424813400_ref022","volume-title":"Transition to the Accrual Basis of Accounting: Guidance for Public Sector Entities","author":"IPSASB","year":"2011","edition":"3rd ed."},{"key":"key2020042007424813400_ref023","unstructured":"Jorge, S. (2015), \u201cPublic sector accounting and auditing in Portugal\u201d, in Brusca, I., Caperchione, E., Cohen, S. and Manes Rossi, F. (Eds), Public Sector Accounting and Auditing in Europe. The Challenge of Harmonization, Palgrave Macmillan, Basingstoke, pp. 173-190."},{"issue":"4","key":"key2020042007424813400_ref024","doi-asserted-by":"crossref","first-page":"719","DOI":"10.1080\/09638180903334960","article-title":"On the adoption of accrual accounting in the public sector: a self-evident and problematic reform","volume":"18","year":"2009","journal-title":"European Accounting Review"},{"issue":"4","key":"key2020042007424813400_ref025","first-page":"69+","article-title":"Attitudes toward governmental accounting careers: a second look","volume":"41","year":"1992","journal-title":"The Government Accountants Journal"},{"key":"key2020042007424813400_ref026","unstructured":"Manes Rossi, F. (2015), \u201cPublic sector accounting and auditing in Italy\u201d, in Brusca, I., Caperchione, E., Cohen, S. and Manes Rossi, F. (Eds), Public Sector Accounting and Auditing in Europe. The Challenge of Harmonization, Palgrave Macmillan, Basingstoke, pp. 125-141."},{"issue":"3","key":"key2020042007424813400_ref027","doi-asserted-by":"crossref","first-page":"189","DOI":"10.1080\/09540962.2016.1133976","article-title":"Harmonizing public sector accounting in Europe: thinking out of the box","volume":"36","year":"2016","journal-title":"Public Money & Management"},{"key":"key2020042007424813400_ref028","doi-asserted-by":"crossref","first-page":"43","DOI":"10.1016\/j.jaccedu.2017.04.001","article-title":"Filling the demand for municipal government accountants: the benefits of a governmental and not-for-profit accounting course","volume":"40","year":"2017","journal-title":"Journal of Accounting Education"},{"issue":"1","key":"key2020042007424813400_ref029","doi-asserted-by":"crossref","first-page":"136","DOI":"10.1016\/j.adiac.2015.03.015","article-title":"The impact of cultural factors on the implementation of global accounting standards (IFRS) in a developing country","volume":"31","year":"2015","journal-title":"Advances in Accounting"},{"issue":"1","key":"key2020042007424813400_ref030","doi-asserted-by":"crossref","first-page":"8","DOI":"10.1177\/0144739415617150","article-title":"Changing times: a changing public sector may require changes to public management education programmes","volume":"35","year":"2017","journal-title":"Teaching Public Administration"},{"issue":"4","key":"key2020042007424813400_ref031","doi-asserted-by":"crossref","first-page":"299","DOI":"10.1016\/j.polsoc.2016.11.001","article-title":"The MPA\/MPP in the Anglo-democracies: Australia, Canada, New Zealand, the United Kingdom, and the United States","volume":"35","year":"2016","journal-title":"Policy and Society"},{"issue":"5\/6","key":"key2020042007424813400_ref032","first-page":"603","article-title":"It\u2019s been a pleasure doing business with you: a strategic analysis and critique of university change management","volume":"13","year":"2002","journal-title":"Critical Perspectives on Accounting"},{"issue":"4","key":"key2020042007424813400_ref033","doi-asserted-by":"crossref","first-page":"765","DOI":"10.1080\/09638180903118694","article-title":"Accrual accounting in EU local governments: one method, several approaches","volume":"18","year":"2009","journal-title":"European Accounting Review"},{"key":"key2020042007424813400_ref034","volume-title":"Public Management Reform: A Comparative Analysis \u2013 New Public Management, Governance, and the Neo-Weberian State","year":"2011","edition":"3rd ed."},{"key":"key2020042007424813400_ref035","unstructured":"PwC (2014), \u201cCollection of information related to the potential impact, including costs, of implementing accrual accounting in the public sector and technical analysis of the suitability of individual IPSAS standards\u201d, PricewaterhouseCoopers, available at: https:\/\/ec.europa.eu\/eurostat\/documents\/1015035\/4261806\/EPSAS-study-final-PwC-report.pdf (accessed November 24, 2018)."},{"issue":"1","key":"key2020042007424813400_ref036","doi-asserted-by":"crossref","first-page":"126","DOI":"10.1177\/0144739416645651","article-title":"Academic executive programs in public administration and management: some variety across Europe","volume":"35","year":"2017","journal-title":"Teaching Public Administration"},{"key":"key2020042007424813400_ref037","doi-asserted-by":"crossref","unstructured":"Reichard, C. and Schr\u00f6ter, E. (2018), \u201cEducation and training in public administration and management in Europe\u201d, in Ongaro, E. and van Thiel, S. (Eds), The Palgrave Handbook of Public Administration and Management in Europe, Palgrave Macmillan, London, pp. 41-60.","DOI":"10.1057\/978-1-137-55269-3_3"},{"issue":"3","key":"key2020042007424813400_ref038","first-page":"58","article-title":"Attitudes towards governmental accounting: are students turned off","volume":"4","year":"1985","journal-title":"The Government Accountants Journal"},{"issue":"1","key":"key2020042007424813400_ref039","doi-asserted-by":"crossref","first-page":"92","DOI":"10.1177\/0144739418810996","article-title":"Teaching public financial management: an integrated approach to a critical subject","volume":"37","year":"2019","journal-title":"Teaching Public Administration"},{"key":"key2020042007424813400_ref040","unstructured":"EC (2013), \u201cReport from the commission to the council and the European parliament. Towards Implementing Harmonised Public Sector Accounting Standards in Member States. The Suitability of IPSAS for the Member States\u201d, available at: http:\/\/eur-lex.europa.eu (accessed November 24, 2018)."},{"issue":"2","key":"key2020042007424813400_ref041","doi-asserted-by":"crossref","first-page":"69","DOI":"10.1016\/S0890-8389(03)00004-0","article-title":"Accounting practice in the new millennium: is accounting education ready to meet the challenge?","volume":"35","year":"2003","journal-title":"The British Accounting Review"},{"key":"key2020042007424813400_ref042","unstructured":"ICGFM (2013), \u201cIPSAS: compilation guide for developing countries\u201d, International Consortium on Governmental Financial Management, available at: www.dphu.org\/uploads\/attachements\/books\/books_3473_0.pdf (accessed November 24, 2018)."},{"key":"key2020042007424813400_ref043","article-title":"Government finance statistics manual: compilation guide for developing countries","author":"IMF","year":"2011"}],"container-title":["International Journal of Public Sector Management"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/IJPSM-12-2018-0270\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/IJPSM-12-2018-0270\/full\/html","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,24]],"date-time":"2025-07-24T22:06:38Z","timestamp":1753394798000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.emerald.com\/ijpsm\/article\/33\/2-3\/363-378\/151307"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2019,7,24]]},"references-count":43,"journal-issue":{"issue":"2\/3","published-print":{"date-parts":[[2019,7,24]]}},"alternative-id":["10.1108\/IJPSM-12-2018-0270"],"URL":"https:\/\/doi.org\/10.1108\/ijpsm-12-2018-0270","relation":{},"ISSN":["0951-3558"],"issn-type":[{"value":"0951-3558","type":"print"}],"subject":[],"published":{"date-parts":[[2019,7,24]]}}}