Assessing governmental accounting education over the past four decades with an emphasis on the role of GASB statements

Daneshifar, Mohammad; Roosta, Mahmood

Assessing governmental accounting education over the past four decades with an emphasis on the role of GASB statements

Document Type : Review Article

Authors

Mohammad Daneshifar ¹

Mahmood Roosta ²

¹ M.A. in Accounting, Asaluyeh Payam Noor University, Bushehr, Iran

² M. A in Governmental Financial Management, Firoozkooh Branch, Islamic Azad University, Tehran, Iran

Abstract

Governmental accounting is a subset of accounting that has received less attention than other aspects of the profession. This is evident both in the number of educational units related to this course in different educational levels and in the small number of articles and dissertations that are written in this field. Many of the important trends in governmental accounting training, along with major changes to the practical guidelines, have been based on the efforts of the Board of Governmental Accounting Standards. This article mentions many governmental accounting educators, especially in the United States, who have made significant contributions to governmental accounting and auditing policies and it encourages current educators to look for ways to participate in the policy-making process. This article finally discusses the future prospects of governmental accounting education and concludes that public accounting instructors are well placed to help achieve educational advice.

Keywords

Governmental accounting education

GASB statements

Governmental accounting educators

Subjects

Public Sector Accounting

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