Government accounting in Canada: A special issue

Abstract

This paper introduces a special issue on government accounting in Canada. Accounting for the public sector has undergone a significant change over the past 2 decades, much of which can be attributed to the rise of New Public Management (NPM). In the post‐NPM era, research on the role of accounting in the management of public sector organizations and the delivery of government programs and services is essential to understanding and improving government accounting practices and reports. This collection of articles illustrates the richness of this area of study and highlights the need for further research.