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This list relates to the semester Semester Two 2018/19 which does not start until 01/01/2019
  1. Essential textbook for student purchase: 1 item
    1. Public sector accounting and budgeting for non-specialists (2015) - Jan van Helden, Ron Hodges

      Book Suggested for Student Purchase This book is strongly recommended for student purchase, and there are copies in High Demand.

  2. Reference book for use as e-book: 1 item
    1. The International Handbook of Public Financial Management (2013) - Richard Allen, Richard Hemming, Barry Potter

      Book  Available as e-book through University Library, and there are copies in High Demand at Politics DC75 ALL.

  3. Journals to watch for relevant materials include: 9 items
    1. Journal of finance & management in public services - ACIPFAL (Organization), Chartered Institute of Public Finance and Accountancy, Ashcroft International Business School 2001]- (electronic resource)

      Journal 

    2. Public Budgeting & Finance - Public Financial Publications, Inc 1981- (electronic resource)

      Journal 

    3. Public Money & Management - Chartered Institute of Public Finance and Accountancy (electronic resource)

      Journal 

  4. Lecture Schedule 42 items
    1. Lecture 1: The defining characteristics of the public sector 9 items
      1. Public sector accounting and budgeting for non-specialists (2015) - Jan van Helden, Ron Hodges

        Book  See: Chapter 1.

      2. Annex G (Definitions) from Public Expenditure: Statistical Analyses (2018)

        Webpage Essential The document is the full text. Students should at this time only look at Annex G which provides essential definitions.

      3. Tutorial 1 supporting Lecture 1: Fiscal Transparency 7 items
    2. Lecture 2: Raising revenues in the public sector 5 items
      1. The International Handbook of Public Financial Management (2013) - Richard Allen, Richard Hemming, Barry Potter

        Book  See: Chapter 19 - ‘Tax design from a public financial management perspective’, and Chapter 21 - ‘Efficient revenue administration’.

      2. Tutorial 2 supporting Lecture 2: What distinguishes good and bad taxes? 4 items
        1. Chapter 20: Summary of the Conclusions of the Mirrlees Report (2011) - James Mirrlees, Stuart Adam, Tim Besley, Richard Blundell

          Chapter Essential Only read Chapter 20 which provides a summary of conclusions.

    3. Lecture 3: Governance and ethics in public life 5 items
      1. Enhancing NDPB accountability: Improving relationships with upward and downward stakeholders (2018) - Gary Martin, Ciaran Connolly, Tony Wall

        Journal  Gary Martin, who has since retired due to ill-health, undertook this research on Northern Ireland public bodies while working in the Adam Smith Business School.

      2. Tutorial 3 supporting Lecture 3: How corruption damages government performace 1 item
        1. Combating corruption: legal approaches to supporting good governance and integrity in Africa (2014) - John Hatchard

          Book  See: Chapter 10, pp. 274-99. Available via Online Resource Button.

    4. Lecture 4: Financial reporting and budgeting in the public sector 5 items
      1. Public sector accounting and budgeting for non-specialists (2015) - Jan van Helden, Ron Hodges

        Book  See: Chapters 3, 5 and 6.

      2. The International Handbook of Public Financial Management (2013) - Richard Allen, Richard Hemming, Barry Potter

        Book  See: Chapter 9 - ‘Policy formulation and the budget process’, and Chapter 13 - ‘The budget execution process’.

      3. Tutorial 4 supporting Lecture 4: International standard setters such as Eurostat and IPSASB 2 items
    5. Lecture 5; The political economy of budgeting 4 items
      1. Tutorial 5 supporting Lecture 5: Budgeting in selected countries 3 items
        1. Budgeting in Sweden (2017) - Delphine Moretti, Ronnie Downes, Trevor Shaw

          Article 

        2. Budgeting in Italy (2016) - Jón R. Blöndal, Lisa von Trapp, Erik Hammer

          Article 

    6. Lecture 6: Performance management in the public sector 6 items
      1. Public sector accounting and budgeting for non-specialists (2015) - Jan van Helden, Ron Hodges

        Book  See: Chapters 4 and 10.

      2. The International Handbook of Public Financial Management (2013) - Richard Allen, Richard Hemming, Barry Potter

        Book  See: Chapter 13 - ‘Performance budgeting’.

      3. Tutorial 6 supporting Lecture 6: How is government performance measured? 2 items
    7. Lecture 7: Scrutiny and audit 3 items
      1. Public sector accounting and budgeting for non-specialists (2015) - Jan van Helden, Ron Hodges

        Book  See: Chapter 9.

      2. The International Handbook of Public Financial Management (2013) - Richard Allen, Richard Hemming, Barry Potter

        Book  See: Chapter 37 - ‘External audit’, and Chapter 13 - ‘The budget execution process’.

      3. Tutorial 7 supporting Lecture 7: Work of the UK National Audit Office 1 item
        1. Making governments accountable: the role of public accounts committees and national audit offices (2015) - Zahirul Hoque

          Book  See: Chapter 1 - ‘Public accountability: the role of the Auditor-General in legislative oversight’.

    8. Lecture 8: The management of risk in public sector organisations 2 items
      1. The International Handbook of Public Financial Management (2013) - Richard Allen, Richard Hemming, Barry Potter

        Book  See: Chapter 28 - ‘Managing fiscal risk’, Chapter 33 - ‘Strengthening fiscal transparency’, and Chapter 26 - ‘The development and use of public sector balance sheets’.

      2. Tutorial 8 supporting Lecture 8: Transferring or reducing governmental and societal risks 1 item
    9. Lecture 9: Procurement and capital investment 3 items
      1. Public sector accounting and budgeting for non-specialists (2015) - Jan van Helden, Ron Hodges

        Book  See: Chapter 8.

      2. The International Handbook of Public Financial Management (2013) - Richard Allen, Richard Hemming, Barry Potter

        Book  See: Chapter 14 - ‘The role of procurement’.

      3. Tutorial 9 supporting Lecture 9: Spending on large-scale public infrastructure 1 item
    10. Lecture 10: Revision session 0 items
    11. Starter Reading List for Coursework 0 items
      Much material in other sections is relevant to the coursework. However, this is a good place to start your reading.