Introduction: corporate governance
How do we ensure that all managers, in the private and public sector, are acting in our interests? This short animation introduces our discussion of corporate governance and accountability.
Course: Understanding Public Financial Management: How Is Your Money Spent?
Introduction: sources of revenue
How does economic activity affect public sector revenues? This short animation introduces our discussion on taxes and their use in raising public monies.
Introduction: public sector spending
The amount spent on the public sector varies dramatically between different countries and fluctuates over time. We briefly introduce our discussion in this short animation.
Take your learning further
We hope you have enjoyed the first week of the course – Making sense of the numbers. So far we’ve introduced you to the basics of financial statements and accounting …
Introduction: stocks and flows
How do we measure and track what a company owns? This short animation introduces some basic accounting concepts used to measure and track income and cash flow.
Mars Colony: en route to self-government
“Well. What should we expect?” The Chairman of the Mars Colony administration could hardly contain his trepidation. “The inspection went quite well, Mr Chairman,” Ferrari said, looking at the hologram …
The Bankruptcy of Detroit
18th July 2013 was a dark day in Detroit, when the city government filed for bankruptcy. An emergency manager, Kevyn Orr, had been appointed just a few months earlier, tasked …
What is accountability and public governance?
What is public governance? Public governance consists of the arrangements put in place to ensure that the intended outcomes for stakeholders are defined and achieved. It includes, for example, institutions …
How can the government be held accountable for the use of public money?
We all want to know how and where our money is being spent, but how should governments be kept accountable for their financial conduct? Dr Alberto Asquer explores the concept …
Accountability in Australia and New Zealand
In every country, institutions are put in place to hold public officers to account and these are closely tied to each country’s history, culture and aspects of its public administration. …
Corporate Governance and Accountability
Corporate governance is the system of rules and mechanisms set up to ensure that those who manage an organisation do it in the interest of the owners. Corporate Governance in …
What is accountability?
Holding someone accountable is an attractive idea, but in practice it uncovers several pitfalls. In this video Dr Gary Schwarz examines where accountability begins, and the fundamental components which underpin …
Internal Audit Methodologies
How do auditors carry out internal audits and controls? There are a number of techniques that auditors can employ. Some of these aim to prevent incorrect or illegal actions from …
The role of the Supreme Audit Institutions
In many countries, the function of external auditing is carried out by so-called Supreme Audit Institutions (SAIs), also frequently known as the Court of Auditors. SAIs conduct audits according to …
What are the differences between internal and external auditing?
Both perform checks on a company’s activities, but how do these two forms of auditing differ? Dr Gary Schwarz provides an outline of the key differences and challenges for employees …
These articles are from the online course:
Understanding Public Financial Management: How Is Your Money Spent?
