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So far, there is little evidence on the relevance of public sector accounting (PSA) in the academic education of public administrators. This article presents empirical evidence of PSA in public administration and public management programmes in German universities. The authors show that PSA is almost irrelevant in research universities compared with programmes at universities of applied sciences—particularly at the bachelor level. If taught at all, subjects such as financial reporting, budgeting and cost accounting dominate the curricula; others are represented to a minor degree. Building on this, the authors discuss factors influencing the role and integration of PSA content in the respective curricula. They argue for broadening the narrow legalistic teaching of accounting and budgeting at undergraduate level and for introducing accounting basics in graduate programmes in research universities.

Education in public sector accounting at higher education institutions in Germany