Gwybodaeth Modiwlau

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

Course Delivery



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


This module is at CQFW Level 6