Accounting Students’ Perceptions of Good Governance Practices in Public Sector Financial Management

Muh. Nurtasriq Rusnawan; Haliah

doi:10.59890/ijma.v3i2.10

Authors

Muh. Nurtasriq Rusnawan Faculty of Economics and Business, Hasanuddin University
Haliah Faculty of Economics and Business, Hasanuddin University

DOI:

https://doi.org/10.59890/ijma.v3i2.10

Keywords:

Student Perceptions, Good Governance, Public Sector Accounting

Abstract

This study aims to explore accounting students’ perceptions of good governance practices in public sector financial management. A qualitative approach was employed, utilizing a phenomenological study design. The participants consisted of six final-year accounting students who had completed the public sector accounting course, selected through purposive sampling. Data were collected through in-depth interviews and analyzed using thematic analysis based on the Miles & Huberman model. The findings indicate that students possess a solid conceptual understanding of good governance principles such as transparency, accountability, and efficiency. However, this understanding remains largely theoretical and is not yet fully supported by practical experience. Students also recognize the importance of technology, professional ethics, and international financial reporting standards in supporting public sector governance. This study recommends that educational institutions strengthen practice-based learning and the development of students’ ethical character to shape competent and integrity-driven public accountants.

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