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This article delivers new insights regarding the importance of continuous professional development (CPD) for practitioners designing and implementing public sector accounting (PSA) reforms. Public sector accounting education (PSAE) in universities has been the subject of many studies and its relevance is well recognized. By emphasizing the continuous professional development of public sector accountants, this article adds a new perspective to the debate on PSAE. The authors focus on PSA reforms in emerging economies, where the agenda is often driven by international financial institutions promoting IPSAS. Applying a socio-material perspective, the authors demonstrate that the technical aspects of reforms require human capacity development. This means conducting a preliminary evaluation of the CPD capabilities before drafting the agenda for any PSA reform.

New development: The role of education in public sector accounting reforms in emerging economies: a socio-material perspective