Accounting & Accountability in the Public Sector module (BU41005)

Learn contemporary accounting and accountability issues within the public and not-for-profit sectors.

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Module code


This module aims to provide a theoretical and practical understanding of contemporary accounting and wider accountability issues. These themes are considered in various settings, such as the NHS, Local Government, Central Government, Universities and Charities. Topics include:

  • the nature and scope of the public and not-for-profit sectors
  • public sector reform
  • performance
  • audit
  • performance measurement
  • participatory budgeting

What you will learn

In this module, you will:

  • develop knowledge on the roles and limitations of accounting in management and accountability of public sector organisations
  • be able to identify and evaluate contemporary issues in public-sector accounting
  • be able to evaluate the accounting implications of the changing nature of public services

By the end of this module, you will be able to:

  • analyse key accounting issues in public sector organisations
  • explore and identify problems faced by public sector organisations in accounting
  • work with various sources when discussing issues in public-sector accounting

Assignments / assessment

This module is assessed via 100% coursework. This is as follows:

  1. Group project (20% )
  2. Individual portfolio (80% )

Teaching methods / timetable

This course will be taught by a weekly 2-hour seminar. The seminar will contain lecture material, class discussion, and student presentations. Talks by invited speakers may also form part of this course.


This module is available on following courses: