The Future of Governmental and Non-Profit Accounting Education: Guidelines for Educators

Abstract

Governmental and Non-Profit (GNP) accounting is one of more complex areas of the profession. Yet, coverage in the accounting curriculum is limited to one elective course and possibly part of one semester in Advanced Accounting. This broad coverage does not address in depth some of the complex nuances of this area. This study explores topical coverage in the accounting curriculum by analyzing accounting syllabi. We will then compare the coverage with the topical coverage on professional examinations and then identify any gaps in coverage; we will also interview governmental accountants to gauge their opinions on how academia can better serve prospective employees in the GNP area. Finally, we will use this information to suggest revisions to the accounting curriculum.