| Description | This unit of study does not require prior study in accounting. The objective of the unit is to assist students to appreciate that financial matters permeate all parts of the public sector, and affect all public sector activities. This unit focuses on accountability structures and arrangements in the public sector, especially those emerging from the changes over the past two decades that have shaped public sector accounting and accountability arrangements today. This unit locates public sector accounting within its wider social, cultural and political setting, and introduces students to some research literature, which is used to help frame analysis and discussion. Emphasis will be on public sector organisations in an Australian and international context. The unit is intended to complement GOVT6327 Managing Public Expenditure. However, it may be taken as a stand alone subject by those interested in the contemporary public sector. |
