- Code BUSN3006
- Unit Value 6 units
- Offered by Research School of Accounting
- ANU College ANU College of Business and Economics
- Course subject Business
- Areas of interest Accounting
All activities that form part of this course will be delivered remotely
The course examines the role of government in Australia and its mechanisms for control over public expenditures and resources to ensure greater efficiency and effectiveness in government activities. It 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 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; public sector audits and roles of the Auditor General and accountability issues; role of the budget, budget process and management, and cash and accrual budgeting systems.
Upon successful completion, students will have the knowledge and skills to:Upon successful completion of the requirements for this course, students will be able to:
1. Explain the role of government in a modern democratic society;
2. Critically evaluate the differences between the public sector and the business sector parts of the economy, and the implications of these differences for accountability, financial management, accounting, budgeting and performance measurement;
3. Identify and analyse major issues in public sector accountability, financial management, accounting, budgeting and performance measurement.
See the course outline on the College courses page. Outlines are uploaded as they become available.
Indicative AssessmentTypical assessment may include, but is not restricted to, class participation, assignment(s), quizzes and examination(s) as appropriate to assess the learning outcomes of the course
In response to COVID-19: Please note that Semester 2 Class Summary information (available under the classes tab) is as up to date as possible. Changes to Class Summaries not captured by this publication will be available to enrolled students via Wattle.
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Students taking this course are expected to commit at least 10 hours a week to completing the work. This will include 3 hours per week in class and at least 7 hours a week on average (including non-teaching weeks) on course, reading, writing and assignment work.
Requisite and Incompatibility
Tuition fees are for the academic year indicated at the top of the page.
If you are a domestic graduate coursework or international student you will be required to pay tuition fees. Tuition fees are indexed annually. Further information for domestic and international students about tuition and other fees can be found at Fees.
- Student Contribution Band:
- Unit value:
- 6 units
If you are an undergraduate student and have been offered a Commonwealth supported place, your fees are set by the Australian Government for each course. At ANU 1 EFTSL is 48 units (normally 8 x 6-unit courses). You can find your student contribution amount for each course at Fees. Where there is a unit range displayed for this course, not all unit options below may be available.
Offerings, Dates and Class Summary Links
Class summaries, if available, can be accessed by clicking on the View link for the relevant class number.