| CODE | ACC2295 | ||||||
| TITLE | Performance Measurement and the Public Sector | ||||||
| UM LEVEL | 02 - Years 2, 3 in Modular Undergraduate Course | ||||||
| MQF LEVEL | 5 | ||||||
| ECTS CREDITS | 4 | ||||||
| DEPARTMENT | Accountancy | ||||||
| DESCRIPTION | The content of this study-unit will cover the key requirements of an optimal performance measurement system and the different perspectives of performance measurement. Students will be exposed to the key theoretical and conceptual issues underpinning the field of performance measurement, including the frameworks and methodologies, such as the balanced scorecard and the business excellence model. Performance measurement systems in a wide variety of contexts will be examined, including both private and public sectors. Students will be shown how performance measures can be used to anticipate changes and deal with them, by taking into consideration emerging issues and trends. Study-unit Aims: The aim of this study-unit is to provide students reading for the BA (Hons) Public Sector Accounting with an understanding of the importance of performance measurement, with particular reference to its application in the Public Sector. Learning Outcomes: 1. Knowledge & Understanding By the end of the study-unit the student will be able to: - describe the key requirements of an optimal performance measurement system and the different perspectives of performance measurement including: 1) An accounting perspective (as a tool for financial management; to provide information on overall business performance, and as a means of motivation and control); 2) A customer/stakeholder perspective; and 3) An operations management perspective (for example, productivity and efficiency measurement). - Explain the key theoretical and conceptual issues underpinning the field of performance measurement, including the frameworks and methodologies, such as the balanced scorecard and the business excellence model. 2. Skills By the end of the study-unit the student will be able to: - Apply performance measurement systems in a wide variety of contexts, including both private and public sectors, and appraise their role in attaining an organisation鈥檚 goals; - Use performance measures to anticipate changes and deal with them, by taking into consideration emerging issues and trends. Main Text/s and any supplementary readings: - Kathleen M. Immordino (2010). Organisational Assessment and Improvement in the Public Sector. CRC Press. |
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| ADDITIONAL NOTES | Pre-requisite Study-unit: ACC1101 This study-unit is only offered to students following the BA (Hons) Public Sector Accounting. |
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| STUDY-UNIT TYPE | Lecture | ||||||
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| LECTURER/S | Paulanne Mamo |
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The University makes every effort to ensure that the published Courses Plans, Programmes of Study and Study-Unit information are complete and up-to-date at the time of publication. The University reserves the right to make changes in case errors are detected after publication.
The availability of optional units may be subject to timetabling constraints. Units not attracting a sufficient number of registrations may be withdrawn without notice. It should be noted that all the information in the description above applies to study-units available during the academic year 2025/6. It may be subject to change in subsequent years. |
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