MANAGEMENT ACCOUNTING IN PUBLIC SECTOR DECISION MAKING (2 Credits)

Learning Outcomes :

On successful completion of this course, student will be able to: LO1 – Explain Explain the characteristic of public service organisations and the public sector; LO2 – Analyze Analyze leadership, management and decision making, and the relevance of management accounting in public services; LO3 – analyze management accounting practice in public services: costing, strategy, and control; LO4 – analyze management accounting practice in public services: performance management, risk management, and contemporary aspect of management.

Topics :

1. Public service organisations and the public sector;
2. Operations management of public services;
3. The importance of strategy in public services;
4. Public service reforms;
5. Leadership, management and decision making in public services;
6. The relevance of management accounting in public services;
7. Costing and cost information for decision making in public services;
8. Management accounting and operational/tactical decision making in public services;
9. Management accounting and public service strategy;
10. Management accounting and management control in public services;
11. Management accounting and performance management/improvement in public services;
12. Management accounting and risk management in public services;
13. Contemporary aspects of management accounting in public services.