Gwybodaeth Modiwlau

Module Identifier
Module Title
Public Sector Accounting and Financial Management
Academic Year
Intended for use in future years
Other Staff

Course Delivery

Delivery Type Delivery length / details
Lecture 12 Hours.
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%

Learning Outcomes

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.

Brief description

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
  • Budgeting
  • Internal charging and pricing
  • Outsourcing, partnership and PFI

Reading List

General 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