With the dismantling of sector neutrality in New Zealand, further longitudinal
research is required into financial reporting and auditing courses to ascertain whether
the focus broadens, following the institution of the new regime. Of particular interest
will be the methods used by educators to more adequately prepare students for a
multi-sector environment upon graduation, given the appeal from the AAA and
AICPA (2010 and the IFAC (2010)) that public services become an important skill area
for accountants of the future. Further research is necessary into whether the public
services content provided meets the needs of this sector and appropriately prepares
students for its ambiguous and complex nature