Research in Public Sector Accounting: An Appraisal

Abstract

An overview of recent research in finance, financial accounting and accountability, internal accounting and management information systems and audit in the public sector. To date, most such research activity has focused on financial accounting and accountability. Nevertheless, there are still unresolved issues in this area. This article also highlights distinctive aspects of other areas of public sector accounting, including current developments and areas of neglect. One notable development is the application of current research methodologies in management accounting to the internal accounting of public sector institutions. A major area of neglect by public sector accounting researchers is that of the financing of public sector institutions.

Citation

Lapsley, I. (1988), "Research in Public Sector Accounting: An Appraisal", Accounting, Auditing & Accountability Journal, Vol. 1 No. 1, pp. 21-33. https://doi.org/10.1108/EUM0000000004618