This subject critically examines the fundamental issues underlying recent developments in public sector financial management and control. These include the pursuit of efficiency and effectiveness, the development of managerial culture, the tendency toward a smaller public sector, and the growing importance of performance management. The assumptions and values underlying accounting and accountability systems in the public sector are closely examined. The subject questions the way we think about accounting in public sector organisations, focussing on recent developments in public sector domains such as health and education.

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