Public sector research in accounting: a review and synthesis

Abstract

Accounting researchers have performed many studies related to public sector budgeting and financial management. Public sector accounting research seeks to explain the role of accounting and auditing in the public sector. For example, researchers examine issues such as (1) the use of accounting information by elected officials, (2) the demand for auditing, and (3) the determination of bond ratings. This review of the public sector accounting literature describes some of the theoretical foundations utilized in public sector accounting research and reviews a sample of selected empirical studies.

Citation

Kurtenbach, J.M. and Roberts, R.W. (1994), "Public sector research in accounting: a review and synthesis", Journal of Public Budgeting, Accounting & Financial Management, Vol. 6 No. 2, pp. 216-253. https://doi.org/10.1108/JPBAFM-06-02-1994-B003