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QB4011: PUBLIC SECTOR ACCOUNTING (2024-2025)

Last modified: 23 Jul 2024 11:00


Course Overview

This course examines of the special issues concerning the public sector of the economy. It investigates why public sector accounting is different from private sector accounting and examines management accounting, financial accounting and auditing from a public sector perspective. The course will be of interest those wishing to develop knowledge and understanding of the importance of financial management of this segment of the economy. It utilises a research-based set of readings and examples and is highly accessible to accounting students.

Course Details

Study Type Undergraduate Level 4
Term First Term Credit Points 15 credits (7.5 ECTS credits)
Campus Offshore Sustained Study No
Co-ordinators
  • Dr Audrey Paterson

What courses & programmes must have been taken before this course?

  • Any Undergraduate Programme (Studied)

What other courses must be taken with this course?

None.

What courses cannot be taken with this course?

None.

Are there a limited number of places available?

No

Course Description

The aim of this course is to develop the students understanding of the nature of the public sector, how it differs from the private sector and how this difference impacts on the accounting and financial management practices in public sector organisations. The course begins with an overview of the history of the public sector before moving on to outline its current characteristics. It considers the influence of government and the many changes that have been implemented in the financial management of the public sector in the last few decades, the most important of which are related to the introduction of new public management principles, modernization of the accounting system and the harmonization with the private sector accounting. The course will cover sources of funding and the distribution of finance for the major elements of the public sector; central government, local government, education, policing and the NHS. The course will also consider the impact of current developments and changes in legislation upon public sector services and critically discuss their impact on the delivery of public sector services. Practical examples will be used to illustrate the accounting and financial management issues involved.


Contact Teaching Time

Information on contact teaching time is available from the course guide.

Teaching Breakdown

More Information about Week Numbers


Details, including assessments, may be subject to change until 30 August 2024 for 1st term courses and 20 December 2024 for 2nd term courses.

Summative Assessments

Exam

Assessment Type Summative Weighting 70
Assessment Weeks Feedback Weeks

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Feedback
Learning Outcomes
Knowledge LevelThinking SkillOutcome
ConceptualAnalyseAbility to identify and review relevant academic literature.
ConceptualAnalyseAbility to employ management accounting models and techniques in planning, control and strategic decision making.
ConceptualEvaluateKnowledge of the regulatory and legal environment of organisations.
ProceduralEvaluateKnowledge and understanding of management accounting theory and practice.

Essay

Assessment Type Summative Weighting 30
Assessment Weeks Feedback Weeks

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Feedback

Written feedback will be provided.

Word Count 2000
Learning Outcomes
Knowledge LevelThinking SkillOutcome
ConceptualAnalyseAbility to identify and review relevant academic literature.
ProceduralEvaluateKnowledge and understanding of management accounting theory and practice.

Formative Assessment

There are no assessments for this course.

Resit Assessments

Exam

Assessment Type Summative Weighting 100
Assessment Weeks Feedback Weeks

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Feedback

Feedback will be presented after the resit exam board has been held.

Learning Outcomes
Knowledge LevelThinking SkillOutcome
Sorry, we don't have this information available just now. Please check the course guide on MyAberdeen or with the Course Coordinator

Course Learning Outcomes

Knowledge LevelThinking SkillOutcome
ConceptualAnalyseAbility to identify and review relevant academic literature.
ConceptualAnalyseAbility to employ management accounting models and techniques in planning, control and strategic decision making.
ConceptualEvaluateKnowledge of the regulatory and legal environment of organisations.
ProceduralEvaluateKnowledge and understanding of management accounting theory and practice.

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