New development: Bridging the gap-analysis of required competencies for management accountants in the public sector

IMPACT This article shows that instead of technical skills, traditionally seen as the main element in public sector accounting education, interpersonal skills are competencies that need further development by public sector management accountants. By identifying the importance of competencies, as well as analysing the degree to which professionals possess these competencies, the authors provide a framework for further analysis on the education needs of public sector financial specialists.