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Public sector accounting is a unique and fascinating field that bridges the gap between financial expertise and societal accountability. For accountants transitioning from the private sector, this shift can be both challenging and enlightening. ​ As someone who has spent years immersed in researching public sector accounting in Malta, I have come to appreciate the distinct nuances that set it apart from private sector practices. This book is my attempt to share these insights and smoothen the journey for those venturing into this domain. ​

While the private sector prioritizes financial reporting for investor decision-making, the public sector operates on a different wavelength. In the public sector, accountability, social impact, and political considerations take centre stage. ​ Public sector officials are driven by the mission to enhance public value, a principle deeply embedded in their work. ​ This book explores these differences, offering a balanced approach that caters to both accountants and non-accountants alike. ​

Designed as a handbook, the content is structured to be accessible and engaging, with references and exploratory questions to spark curiosity and encourage further research. ​ While the focus is on the Maltese public sector, comparisons with practices in other countries provide a broader perspective, enriching the reader’s understanding of the field. ​

Whether you are an accountant seeking to navigate the cultural shift to public sector accounting or a student eager to explore this intriguing area, I hope this book serves as a valuable guide. ​ Together, let us delve into the world of public sector accounting and explore how accounting can enhance accountability and public value creation.