Module Information
Course Delivery
| Delivery Type | Delivery length / details |
|---|---|
| Lecture | 12 Hours. |
| Seminars / Tutorials | 3 Hours. |
Assessment
| Assessment Type | Assessment length / details | Proportion |
|---|---|---|
| Semester Assessment | Assessment 1 1,500 words | 50% |
| Semester Assessment | Assessment 2 1,500 words | 50% |
| Supplementary Assessment | Repeat failed element | 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.
Content
- 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 TextThis 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
Notes
This module is at CQFW Level 6