Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

Public sector accounting education based on active learning methods and new technologies

Document Type : Review Article

Authors
Alireza Aghaei Qehi 1
Fatemeh Nouri 2
1 Ph.D. in Accounting, Lecturer in University of Science and Culture, Tehran, Iran
2 M.A. in Governmental Management, Ghaemshahr Branch, Islamic Azad University, Mazandaran, Iran
Abstract
Public sector accounting and its training in accounting profession has not received much attention and guidelines in this area have not been comprehensive. Hence, accountants in this field and other people in other fields who deal with this profession in some way, often face practical and conceptual problems. This article discusses the benefits of active learning methods in public sector accounting education and the characteristics of teaching these methods to management students. Since management students at university or in-service programs do not have the necessary background in accounting and budgeting, the focus of education should be on understanding accounting and not on the technical points that provide accounting information. If we use active learning tools that are in line with the realistic financial situation of governments and are user-friendly and understandable, we will benefit. In the present article, while examining the new topics of public sector accounting training, a new training software that has been used in Greece is also introduced that can be useful in the public sector training process. 
Keywords
Public sector accounting education
Information and communication technology
Active learning techniques
E-learning
Public sector educational software

Subjects

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  • Receive Date 30 June 2021
  • Revise Date 12 August 2021
  • Accept Date 05 September 2021