Program Overview

Accounting & Accountability in the Public Sector Module

The Accounting & Accountability in the Public Sector module, coded as BU41005, is designed to provide students with a comprehensive understanding of contemporary accounting and accountability issues within the public and not-for-profit sectors.

Module Overview

This module aims to offer a theoretical and practical insight into the themes of accounting and wider accountability, considering various settings such as the NHS, Local Government, Central Government, Universities, and Charities. Key topics covered include:

• The nature and scope of the public and not-for-profit sectors
• Public sector reform
• Performance
• Audit
• Performance measurement
• Participatory budgeting

What You Will Learn

By participating in this module, students will:

• Develop knowledge on the roles and limitations of accounting in management and accountability of public sector organisations
• Be able to identify and evaluate contemporary issues in public-sector accounting
• Be able to evaluate the accounting implications of the changing nature of public services

Upon completion of this module, students will be able to:

• Analyse key accounting issues in public sector organisations
• Explore and identify problems faced by public sector organisations in accounting
• Work with various sources when discussing issues in public-sector accounting

Assignments / Assessment

The module is assessed via 100% coursework, which consists of:

1. Group project (20%)
2. Individual portfolio (80%)

Teaching Methods / Timetable

This course is taught through a weekly 2-hour seminar, incorporating lecture material, class discussion, and student presentations. Additionally, talks by invited speakers may be included.

Courses

The Accounting & Accountability in the Public Sector module is available on the following courses:

• Business, Management, and Marketing courses
  • Undergraduate courses:
    • Business Management in Practice BSc (Hons)
    • Business Management BSc (Hons)
• Accounting and Finance courses
  • Undergraduate courses:
    • Accountancy BAcc (Hons)

Module Details

• Credits: 15
• Module code: BU41005
• Level: 4
• Semester: Semester 1
• School: School of Business
• Discipline: Accounting and Finance