Assignment 1: Alternative A
Best practice financial management is characterised by accrual accounting, budgeting, management and reporting (Commonwealth Management Advisory Board, 1997, p. 2).
a) What are the differences between ‘full accrual’, ‘modified accrual’ and ‘cash budget’?1200
b) Explain the issue of transparency.400
c) Provide examples of reporting distortions or discrepancies when using specific accounting tools (i.e. accrual versus cash).800
Some suggested references
Carlin, T.M. (2005). Debating the impact of accrual accounting and reporting in the public sector. Financial Accountability & Management, 21(3).
Clare, R. (1994). Accrual Accounting: fad or necessity? Directions in Government, 8(4), 30-32.
Commonwealth Department of Finance. (1994). The new financial reports of agencies. Canberra: AGPS.
Corbett, D. (1992). Australian public sector management (Chapter 5). Allen and Unwin. (Dixson 354.9407/C789)
Department of Finance (1992). Supplementary financial statements 1991-92. Canberra.
Levacic, R. (Ed.). (1989). Financial Management in Education, Open University Press, Milton. (Dixson 379.11/L655f)
Lynch, T.D., & Martin, L.L. (1993). Handbook of comparative public budgeting and financial management. New York: Marcel Dekker. (Dixson 336/L987h)
Nicholls, D. (1991). Managing State finance: The NSW experience. Sydney: NSW Treasury. (Dixson 336.944 N613M)
Rabin, J. (Ed.). (1992). Handbook of public budgeting. New York: Marcel Dekker. (Dixson 350.722/236)
Management Advisory Board (1997). Beyond bean counting: Effective financial management in the APS – 1998 and Beyond. Canberra: AGPS.
Wanna, J., O’Faircheallough, C., & Weller, P. (1999). Reform of budgeting and financial management (Chapter 8, pp. 126-144). Public Sector Management in Australia (2nd ed.). South Yarra: Macmillan.
Website: Agency resources and planned performance. In: National Archives of Australia. Retrieved from http://www.dpmc.gov.au/accountability/budget/2009-10/pbs/naa.doc.
Assignment 1: Alternative B
Have public accountability, audits and performance-based indicators undermined the ‘ethic’ of public service and professionalism?
Are these tools necessary for maximising efficiency and cost effectiveness?
Some suggested references
Brown, C.V., & Jackson, P.M. (1990). Public Sector economics (4th ed.) (pp. 210“215). Oxford: Blackwell. (Dixson 336.41 B877).
Bradley, L., & Parker, R. (2006). Do Australian public sector employees have the type of culture they want in the era of new public management? (pp. 89-99). Australian Journal of Public Administration, 65(1). Blackwell Publishers.
Caldwell, B., & Hayward, D. (1997). The future of our schools. London: Falmer Press.
Davis, G., Weller, P., & Lewis, C. (1989). Corporate management: Background and dilemmas (pp. 1“16). Corporate Management in Australian Government. Sydney: Macmillan. (Dixson 354.94075/C822).
Goldberg, J.S., & Cole, B.R. (2002). Quality management in education: Building excellence and equity in student performance. The Quality Management Journal, 9(4), 8“22.
Hughes, O. (1998). Public management and administration: An introduction (Chapters 2 and 3). Melbourne: Macmillan.
Scott, B. (Chair). (1990). School-centred education: Report of the management of NSW education portfolio (Part 7). Sydney: Government Printer.
Weller, P. (1991). Financial management reforms in government. Canberra Bulletin of Public Administration, 67 (November), 9“17.
Wanna, J., O’Faircheallough, C., & Weller, P. (1999). Devolution, discretion and delivery. Public Sector Management in Australia, (2nd ed.). Sydney: Macmillan.
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