Faculty Perspectives on Governmental

Abstract

This study explores accounting educators’ perceptions of the importance of various governmental and nonprofit accounting topics for coverage in an undergraduate accounting course. We surveyed 494 accounting professors specializing in government and nonprofit accounting as noted in the Accounting Faculty Directory. We received responses from 181 professors representing a response rate of 36.9 percent. The findings reveal that there is widespread agreement among professors on the perceived importance of many topics. Respondents stated the single most important issue facing the profession is the implementation of GASB 34. The most frequently cited issue facing governmental and nonprofit accounting education is not having enough time to adequately cover relevant topics. This information can help professors in tailoring curricula to focus on the most critical topics. The findings offer insight into curriculum development and teaching strategies.