|Delivery Type||Delivery length / details|
|Seminars / Tutorials||3 Hours.|
|Assessment Type||Assessment length / details||Proportion|
|Semester Assessment||Assessment 1 1,500 words Unseen written examination||50%|
|Semester Assessment||Assessment 2 1,500 words 1500 word report||50%|
|Supplementary Assessment||Repeat failed element Unseen written examination||100%|
On successful completion of this module students should be able to:
* Critically evaluate accountability and financial management issues relating to public sector organisations.
* Discuss and evalute contemporary debates on the form and basis of public financial reporting.
* Describe, explain and evaluate the financial accounting and reporting requirements of selected organisations.
* Discuss and evalute the role of the private finance initiative and partnerships in public sector reform.
* Evaluate the use of accounting information in a selected aspect of public sector change.
The module analyses the reporting and financial management implications of recent public sector reforms.
- Introduction to concepts of the state, the public sector and not-for-profit sector
- Concepts of governance and stewardship
- Financial reporting and standards
- Other forms of external reporting
- Internal charging and pricing
- Outsourcing, partnership and PFI
Reading ListGeneral Text
This module will make extensive use of journal articles and web resources. References will be supplied during the module. Primo search Essential Reading
Jones, R & Pendlebury, M Public Sector Accounting 5th edition Prentice Hall Primo search Recommended Text
Coombs, H M & Jenkins, D E Public Sector Financial Management 3rd edition Thompson Primo search
This module is at CQFW Level 6