PPM9280

Public sector finance

The aims and objectives of this course are to provide candidates with a sound conceptual background in current principles and theories applicable to public sector financing. This includes the application of learnings to public sector financial management in practice, and to reviewing current public sector financial management issues. Candidates will be expected to develop key analytical skills for undertaking research into contemporary public finance issues. The subject provides an introductory coverage of public sector financing principles and practices from both the macroeconomic and microeconomic basis in Australia and internationally. This includes a review of the basic theories in income, expenditure, taxation, public choice and accounting which underpin public finances. Current practices in public sector planning, budgeting, management accounting, financial reporting, performance management and regulation are reviewed, with emphasis on the application of principles in case studies or current examples. The subject includes analysis of current public finance issues such as privatisation of public finance, auditing and review, accountability, and current trends in the measurement and reporting of financial performance.

Back to the 1999 Distance Education Handbook