Public Sector Accountability

Postgraduate | 2026

Course page banner
Mode icon
Mode
Mode
Your studies will be on-campus, and may include some online delivery
On campus
area/catalogue icon
Area/Catalogue
ACCT X600
Course ID icon
Course ID
208403
Campus icon
Campus
Adelaide City Campus
Level of study
Level of study
Postgraduate
Unit value icon
Unit value
6
Course owner
Course owner
School of Accounting and Fin
Course level icon
Course level
2
Work Integrated Learning course
Work Integrated Learning course
No
Study abroad and student exchange icon
Inbound study abroad and exchange
Inbound study abroad and exchange
The fee you pay will depend on the number and type of courses you study.
Yes
University-wide elective icon
University-wide elective course
Yes
Single course enrollment
Single course enrolment
Yes

Course overview

This course examines the role of the government, and a variety of public sector entities and mechanisms involved in raising, maintaining, and spending public monies, to ensure the provision of public goods and services whilst aiming for efficiency and effectiveness in government activities.

  • Introduction: Accountability in the Westminster System
  • Financial Accountability: Selected accounting matters and auditing
  • Non-financial accountability: Service Performance and Sustainability Reporting and other current issues

Course learning outcomes

  • Explain and critically assess the role and context of government in a modern democratic society; including all levels of government in Australia and the differences to the private sector with regard to accountability
  • Explain and critically evaluate major requirements and issues in public sector budgeting and accounting
  • Explain and critically evaluate major requirements and issues in public sector auditing
  • Explain and critically evaluate major requirements and issues in public sector performance reporting
  • Explain and critically evaluate major requirements and issues in public sector sustainability reporting

Prerequisite(s)

  • must have completed ACCT5001 Accounting Concepts and Methods

Corequisite(s)

N/A

Antirequisite(s)

N/A

Degree list
The following degrees include this course