پر کردن تقاضا برای حسابداران شهرداری: مزایای یک دوره حسابداری دولتی و غیر انتفاعی

The demand for accounting professionals in municipal governments is increasing as a result of an aging workforce and a period characterized by cautious hiring. Challenges faced by municipal governments in filling these positions are exacerbated by the competing opportunities available for accounting graduates. In this paper, we examine undergraduate- and graduate-level accounting students’ perceptions of careers in government and whether perceptions improve for students who take an elective governmental and not-for-profit accounting course. From the beginning to the end of the course, we document an increase in students’ perceptions of financial and non-monetary benefits associated with a government job as well as a shift toward viewing governmental accounting as offering creative and dynamic opportunities. The increase suggests that students taking the elective course view government careers as providing greater opportunity than public accounting or corporate accounting for work-life balance and having the potential for non-monetary benefits, although students tend to still view government careers as having less potential for monetary benefits. These results underscore the benefits of a governmental and not-for-profit accounting course within accounting programs.