What is it about?
This paper analyses teaching on public and not-for-profit sectors within undergraduate accounting courses in New Zealand. Using a survey of educators, document reviews and semi-structured interviews, it finds there is an emphasis on for-profit entities. It offers a contemporary analysis of the focus of teaching in New Zealand at a time when accounting standards and auditing regulation is changing.
Why is it important?
Contextually-appropriate accounting is required for public services as transactions are complex and ambiguous, have a long-term focus, and often a regulatory role is involved. Yet, profit-oriented financial accounting education in New Zealand crowds out the teaching of public services content. This paper highlights the dangers of a crowded curriculum.
The following have contributed to this page: Professor Carolyn J Cordery