The Influence of Accounting Knowledge on Public Financial Management among Managers: A Conceptual Framework
DOI:
https://doi.org/10.37231/jmtp.2025.6.1.449Keywords:
Accounting knowledge, , managers, financial management, public organizationAbstract
One of the qualities of a good manager is good skills and knowledge. There needs to be more than the knowledge in the field of study for a manager in the public service. Additional knowledge and skills are required to make the service adequate. Moreover, every decision made by a manager has financial implications for the organization. Therefore, every manager, department head, and management team member should understand accounting. This will help them get fully involved in all decision-making. The core objective of public financial management is to improve citizens' lives through better management of public money. To achieve this objective, managers must have knowledge of accounting. Therefore, this study reviews previous literature on accounting knowledge for managers in public service. Hence, this study verifies the influence of accounting on public financial management and proposes that managers must understand how to read numbers through accounting knowledge and manage the budget for the public organization. This study also proposes some variables such as practical skills, application and judgment, and communication skills for accounting knowledge. These variables were not tested in the study but were proposed to be tested for future studies.
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