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Research School of Accounting · ANU College of Business and Economics
The course examines the role of government in Australia and its mechanisms for control over public expenditures and resources to ensure greater efficiency and effectiveness in government activities. It considers the public sector environment and how it differs from private markets, including the roles of externalities and accountability. It examines major issues in public sector financial management; the use of cash and accrual accounting information systems; management of financial and physical assets including environmental and heritage considerations; marketisation of public sector activities; performance measurement issues for departments of state; management and performance of government business enterprises including privatisation issues; public sector audits and roles of the Auditor General and accountability issues; role of the budget, budget process and management, and cash and accrual budgeting systems.
Typical assessment may include, but is not restricted to, class participation, assignment(s), quizzes and examination(s) as appropriate to assess the learning outcomes of the course (null) [LO null]
Students taking this course are expected to commit at least 10 hours a week to completing the work. This will include 3 hours per week in class and at least 7 hours a week on average (including non-teaching weeks) on course, reading, writing and assignment work. Other Information See the course outline on the College courses page. Outlines are uploaded as they become available.
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