An examination of the role of government in Australia and its mechanisms for control over public expenditures and resources to insure greater efficiency and effectiveness in government activities, and of public sector accounting standards. It considers the public sector environment and how it differs from private markets - the role of externalities and accountability and recent reforms in public sector financial management. An examination of major issues in public sector financial management - 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; intergenerational equity issues flowing from an ageing population; public sector audits and roles of the Auditor General and accountability issues; role of the budget, the budget process and management, and cash and accrual budgeting systems.

By the end of this course, you are expected to have attained proficiency in the following areas

• gained familiarity and understanding of the above matters;
• be able to analyse issues and develop possible solutions.

On completion of this course, you should also be able to:

- develop inquiry, analytic and problem-solving abilities in identifying and analyzing issues in a logical manner;

- develop information and computer literacy abilities in searching and organizing information, and in conducting research;

- evaluate new ideas, respond to challenges, think and act critically and independently;

- acquire the communication skills including academic writing and presentation of well-reasoned arguments;

- appreciate the historical, cultural and economic context of knowledge through an understanding of past events and global issues;

- develop the ability to learn through wide reading, research, discussion and collaboration with others.

Group Seminar Paper 30%

Individual Research Paper 30%

Final Examination 40%

TOTAL 100%

Economics I, Management Accounting & Company Accounting.

See Course Website:  http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN7006

See Course Website:  http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN7006

For further information please refer to http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN7006