Course Details in

Module Title	LH Public Sector Accounting
School	Birmingham Business School
Department	Accounting
Module Code	07 12572
Module Lead	James Brackley
Level	Honours Level
Credits	10
Semester	Semester 1
Pre-requisites
Co-requisites
Restrictions	BSc Accounting and Finance, BSc International Accounting and Finance
Contact Hours	Lecture-7 hours Guided independent study-93 hours Total: 100 hours
Exclusions	None
Description	This module covers Management Accounting (including budgeting and performance measurement), Financial Accounting, and Auditing in non-business contexts. The module draws on examples from national accounting, central government departments, local government, healthcare, education, and other areas of the public sector including not for profit organisations. The UK context predominates but reference is made to developments and reforms across developed and developing economies. Theoretically it draws on characterisations and critiques of new public management reform in a post-austerity context, notions and critiques of the ‘audit society’, and considers broader conceptions of ‘social value’ in not for profit contexts. Students are invited to engage in broader theoretical discussions and to investigate specific case examples through the course.
Learning Outcomes	By the end of the module, students should be able to: Discuss and critically evaluate budgetary practices in specific public sector contexts; Discuss and critically evaluate cash vs accrual accounting, financial reporting and standard setting under the IPSAS regime; Discuss and critically evaluate audit practices, including ‘value for money auditing’, in specific public sector contexts; Discuss and critically evaluate ‘performance’ and ‘performance measurement practices’ in specific public sector contexts; Demonstrate an awareness of Public finance in the UK and be able to discuss and critically evaluate private sector management and accounting techniques in a range of public sector contexts
Assessment	12572-01 : Component 1 : Coursework (100%)
Assessment Methods & Exceptions	Assessment: 2,500 word individual essay
Other	none
Reading List	Jones, R & Pendlebury, M, Public Sector Accounting