Designing a Public Sector Accounting Exercise Sheet by a Cultural Approach

Abstract

The Teaching a public sector in an undergraduate class was challenged. Many traps on many materials have been investigated as a number feature without interpretation. In the end, the number became a fixed and limited form. In this case, the number should be reflected as a symbol and a condition of behind and after an event. To understand what the event is, we need to observe and explore a reality around a public sector office. In fact, a connectivity among public offices under one area is a reality attached in how activity can be traced. Besides that, many procedures from above governments are comply as main executing procedures. Both main conditions in a public office can be interpreted as a value and tradition inside of a public office. So, a cultural approach can be utilized in a design of a technical sheet.