20514 - PUBLIC ACCOUNTING AND PERFORMANCE MANAGEMENT
Course taught in English
Go to class group/s: 14
- Understand the specific and critical issues of budgeting and reporting in the public sector and in international institutions.
- Read, analyse, interpret the relevant documents.
- Be aware of their recent evolutions.
- Public sector accounting and budgeting: principles, documents, trends.
- Public sector budgeting (management game).
- Tools for obligation or cash-based financial statement analysis.
- Tools for accrual-based financial statement analysis.
- Performance measurement.
- Participation in a group project (management game) with a positive final grade (25%).
- Class participation (10%).
- The student has to pass a written exam (65%).
- The student has to pass a written exam.
- W. VAN DOOREN, G. BOUCHAERT, J. HALLIGAN, Performance Management in the Public Sector, Routledge, 2015, 2nd edition, ISBN 978 0 415 73810 1.
- R. JONES, M. PENDLEBURY, Public Sector Accounting, Cardiff University, Financial Times Press, Pearson, 2010, 6th edition, ISBN-10: 0273720368, ISBN-13: 9780273720362.