Public Sector Accounting Education for Government Careers

Abstract

Public sector accounting plays a critical role in government transparency, fiscal accountability, and public financial management (PFM). Yet most accounting curricula focus on corporate financial reporting, leaving graduates underprepared for careers in government ministries, audit agencies, and public-sector financial institutions. This study examines the development of public sector accounting education tailored for government careers, focusing on curriculum design, competency models, professional training, digital PFM tools, and accountability frameworks. Using comparative analysis of global standards (IPSAS, IMF GFSM, INTOSAI audit frameworks), university program structures, and public-sector competency requirements, the paper identifies gaps and proposes a multi-tier curriculum model for public-sector career readiness. Findings emphasize the need for integrated training in budgeting, public expenditure systems, fund accounting, procurement audits, ethics, and transparency legislation.