CO2003:03
Public Sector Accounting
| Townsville | HECS Band 2 |
26 hours lectures, 12 hours tutorials. Semester 1.
Staff: Dr M Alam.
This subject analyses the financial implication of the sweeping public sector reforms that have been introduced in recent years. Similarities and differences will be discussed between private and public and not-for-profit sector financial management practices. It will attempt to provide a synthetic framework using a variety of theoretical perspectives to deal with issues of accounting, financial management, internal reporting and control.
Learning Objectives:
- apply knowledge of accounting to the public and not-for-profit sector debate;
- critically evaluate accountability and financial management issues within public sector organisations;
- analyse standard accountability reports of various public and not-for-profit organisations;
- extract the required information from accounting systems for making routine financial management decisions.
Assessment by class presentation (articles and research ideas) (15%); case study (30%); class test (15%); end-of-semester examination (40%).