Purpose: 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...

Purpose: Public sector accounting (PSA) education has recently become the focus of scholars and practitioners alike. The article aims to reflect on PSA education from a practitioner’s perspective. Based on the author's experiences with accounting change projects in the public sector and...

<title/> This article discusses the NPM-style reforms being introduced to German local government. The authors focus on the experiences of the city of Uelzen in Lower Saxony because it is quite advanced in terms of implementing NPM-based reforms.

Government responses to recent financial crises have imposed heavy burdens on the public finances of many countries, and exposed weak links between fiscal information sources: budgets, accounts and finance statistics. In order to better understand the causes and effects of financial crises—as...

Consolidated financial statements of local governments are one of the main reform elements of the new public sector accounting framework in Germany. According to the literature and the laws, serious control deficits on the local level will be overcome by implementing this reform element....