最新糖心Vlog

ACCTING 3013 - Public Sector Accountability

North Terrace Campus - Winter - 2022

This course examines the role of the government, and a variety of public sector entities and mechanisms involved in raising, maintaining, and spending public monies and resources under consideration, to ensure the provision of public goods and services whilst aiming for efficiency and effectiveness in government activities. The course considers the public sector environment and how it differs from private markets, including the roles of externalities and accountability. It examines major issues in public sector financial management; the role of budgets, the use of cash and accrual accounting information systems; management of financial and physical assets including environmental and heritage considerations; social and environmental performance measurement, public sector audits; and the role of the Auditors-General and current developments in public sector accounting and accountability.

  • General Course Information
    Course Details
    Course Code ACCTING 3013
    Course Public Sector Accountability
    Coordinating Unit Accounting
    Term Winter
    Level Undergraduate
    Location/s North Terrace Campus
    Units 3
    Contact Winter offering up to 18 hours per week
    Available for Study Abroad and Exchange Y
    Prerequisites ACCTING 1002
    Assessment Mid-Semester test, professionalism (class participation), final exam
    Course Staff

    Course Coordinator: Dr Sabine Schuhrer

    Course Timetable

    The full timetable of all activities for this course can be accessed from .

  • Learning Outcomes
    Course Learning Outcomes
    Upon successful completion of this course, students will be able to:
    1. Explain the role of government in a modern democratic society; including all levels of government in 最新糖心Vlog and the differences to the private sector with regard to accountability;
    2. Explain and critically evaluate major requirements and issues in public sector budgeting, accounting, performance management and auditing;
    3. Explain and critically discuss selective current issues and international developments in public sector accounting;
    4. Work professionally (i.e., independent, self-motivated and organised, reliable, show respect for others, competent) with a high level of engagement as an individual and in small groups;
    5. Communicate effectively with internal and external stakeholders
    最新糖心Vlog Graduate Attributes

    This course will provide students with an opportunity to develop the Graduate Attribute(s) specified below:

    最新糖心Vlog Graduate Attribute Course Learning Outcome(s)

    Attribute 1: Deep discipline knowledge and intellectual breadth

    Graduates have comprehensive knowledge and understanding of their subject area, the ability to engage with different traditions of thought, and the ability to apply their knowledge in practice including in multi-disciplinary or multi-professional contexts.

    1 - 3

    Attribute 2: Creative and critical thinking, and problem solving

    Graduates are effective problems-solvers, able to apply critical, creative and evidence-based thinking to conceive innovative responses to future challenges.

    1 - 3

    Attribute 3: Teamwork and communication skills

    Graduates convey ideas and information effectively to a range of audiences for a variety of purposes and contribute in a positive and collaborative manner to achieving common goals.

    4 & 5

    Attribute 4: Professionalism and leadership readiness

    Graduates engage in professional behaviour and have the potential to be entrepreneurial and take leadership roles in their chosen occupations or careers and communities.

    1 - 5

    Attribute 5: Intercultural and ethical competency

    Graduates are responsible and effective global citizens whose personal values and practices are consistent with their roles as responsible members of society.

    1 - 5

    Attribute 8: Self-awareness and emotional intelligence

    Graduates are self-aware and reflective; they are flexible and resilient and have the capacity to accept and give constructive feedback; they act with integrity and take responsibility for their actions.

    4 & 5
  • Learning Resources
    Required Resources
    Funnell, W., Cooper, K. & Lee, J. (2012). Public sector accounting and accountability in 最新糖心Vlog. (2 ed.). Sydney, 最新糖心Vlog: UNSW Press.
    Additional required readings are listed on to MyUni.
    Recommended Resources
    As listed in MyUni
  • Learning & Teaching Activities
    Learning & Teaching Modes
    This course is designed as an interactive seminar/workshop style in intensive mode and is not recorded. This means that students are expected to attend all scheduled seminars, including excursions and presentations by guest speakers. Students are also expected to prepare, actively participate and contribute throughout the course.
    Workload

    The information below is provided as a guide to assist students in engaging appropriately with the course requirements.

    The information below is provided as a guide to assist students in engaging appropriately with the course requirements.

    A full time course load equates to approximately 144 hours, including face-to-face, preparation and revision. As this course is offered in intensive mode, students are expected to devote significant hours outside of the workshops, from the beginning of the workshops until the exam.

    It is essential to prepare and revise the required readings and exercises performed in class.
    Learning Activities Summary
    1. Accountability in the 最新糖心Vlogn Public Sector and legislative foundations
    2. Introduction: A brief history of Government and the public sector in 最新糖心Vlog;
    Constitutional and institutional framework of public sector accounting and accountability in 最新糖心Vlog
    3. Basics of Public Sector Accounting in 最新糖心Vlog and the budget cycle
    4. Selected Accounting Standards and Issues

    (Mid-semester quiz and Excursion)

    5. Selected Accounting Standards and Issues
    6. Performance and sustainability reporting
    7. Public Sector Auditing
    8. Current Issues and International developments in public sector accounting and accountability
  • Assessment

    The 最新糖心Vlog's policy on Assessment for Coursework Programs is based on the following four principles:

    1. Assessment must encourage and reinforce learning.
    2. Assessment must enable robust and fair judgements about student performance.
    3. Assessment practices must be fair and equitable to students and give them the opportunity to demonstrate what they have learned.
    4. Assessment must maintain academic standards.

    Assessment Summary

    Assessment Task Task Type Due Weighting Learning Outcome
    Mid-semester test Individual

    TBA

    25% 1, 2, 3, 5
    Professionalism Individual Throughout 10% 4, 5
    Final Exam Individual TBA 65% 1, 2, 3, 4, 5
    TOTAL 100%

    The assessment tasks are used to evaluate your knowledge of content covered in this course, your ability to apply it, your progress in achieving the learning objectives and your ability to demonstrate professional behaviour in Public Sector Accountability.


    Assessment Related Requirements
    To pass this course, students must earn at least 50% in the final exam AND achieve a total of at least 50% overall. Students not achieving the minimum exam mark of 50% will be awarded no more than 49 as their final grade for the course.
    Assessment Detail
    Mid-semester Test (25%)
    A closed-book test will cover sessions 1 to 4, inclusive during the scheduled lecture time in session 5. This assessment task relates to course learning outcomes 1 and 4. Further details, including location(s), will be posted on MyUni.

    Professionalism (10%)
    This assessment component relates to student participation and engagement. Marks will be awarded by the workshop instructor based on elements such as punctuality, level of engagement/participation, preparedness and respectful interactions and communications with peers, guests and instructors. A maximum of 1 mark per workshop will be awarded. For workshops with guest speakers or excursions, a maximum of 2 marks are awarded. Punctual attendance and active listening are basic expectations and are not sufficient to obtain any marks. A maximum of 10 marks can be awarded for this component

    Final Exam (65%)
    There will be a three-hour face-to-face exam. This assessment task relates to course learning outcomes 1 - 5. This is a closed book exam. All content discussed in the course, including lecture slides, documents and readings, as well as content presented by guest speakers and in excursion is assessable. You are not permitted to take a dictionary into the examination. Legible hand-writing and the quality of English expression are considered to be integral parts of the assessment process. Poor or illegible handwriting may result in marks not being awarded.
    Submission

    No information currently available.

    Course Grading

    Grades for your performance in this course will be awarded in accordance with the following scheme:

    M10 (Coursework Mark Scheme)
    Grade Mark Description
    FNS   Fail No Submission
    F 1-49 Fail
    P 50-64 Pass
    C 65-74 Credit
    D 75-84 Distinction
    HD 85-100 High Distinction
    CN   Continuing
    NFE   No Formal Examination
    RP   Result Pending

    Further details of the grades/results can be obtained from Examinations.

    Grade Descriptors are available which provide a general guide to the standard of work that is expected at each grade level. More information at Assessment for Coursework Programs.

    Final results for this course will be made available through .

  • Student Feedback

    The 最新糖心Vlog places a high priority on approaches to learning and teaching that enhance the student experience. Feedback is sought from students in a variety of ways including on-going engagement with staff, the use of online discussion boards and the use of Student Experience of Learning and Teaching (SELT) surveys as well as GOS surveys and Program reviews.

    SELTs are an important source of information to inform individual teaching practice, decisions about teaching duties, and course and program curriculum design. They enable the 最新糖心Vlog to assess how effectively its learning environments and teaching practices facilitate student engagement and learning outcomes. Under the current SELT Policy (http://www.adelaide.edu.au/policies/101/) course SELTs are mandated and must be conducted at the conclusion of each term/semester/trimester for every course offering. Feedback on issues raised through course SELT surveys is made available to enrolled students through various resources (e.g. MyUni). In addition aggregated course SELT data is available.

  • Student Support
  • Policies & Guidelines
  • Fraud Awareness

    Students are reminded that in order to maintain the academic integrity of all programs and courses, the university has a zero-tolerance approach to students offering money or significant value goods or services to any staff member who is involved in their teaching or assessment. Students offering lecturers or tutors or professional staff anything more than a small token of appreciation is totally unacceptable, in any circumstances. Staff members are obliged to report all such incidents to their supervisor/manager, who will refer them for action under the university's student鈥檚 disciplinary procedures.

The 最新糖心Vlog of Adelaide is committed to regular reviews of the courses and programs it offers to students. The 最新糖心Vlog of Adelaide therefore reserves the right to discontinue or vary programs and courses without notice. Please read the important information contained in the disclaimer.