Public Accounting and Sustainability or PAS has a specific field of study, namely accounting in public sector and not-for-profit organization, accounting and sustainability issues, and accounting studies related to community welfare. In detail, PAS focuses on the following topics:

• Financial Accounting in Public Sector
• Management Accounting in Public Sector
• Auditing in Public Sector
• Accounting Information System in Public Sector
• Accounting and Sustainability Issues in Public Sector
• Accounting, Innovation, and Digitalization Issues in Public Sector
• Village-Owned Enterprises Issues
• Accounting and Public Welfare
• Carbon Tax
• Accounting and Education Quality
• Accounting and Gender Emancipation in Public Sector
• Accounting and Public Sector Governance