| Detailed information |
| Pre-requisites |
(*)KS Grundkurs Public und Nonprofit-Management (PNP 1)
|
| Original study plan |
Bachelor's programme Business Law 2021W |
| Objectives |
Students gain an overview of the main topics in finance, accounting, accountability and performance measurement in institutions of the public and non-profit sector.
|
| Subject |
- Accounting in private and public institutions
- Public Sector Accounting in Austria on a municipal level
- Public Sector Accounting in Austria on a national level
- International Trends in Public Sector Accounting
- International Public Sector Accounting Standards
- Specifics of management accounting public and nonprofit organizations
- Performance measurement and performance management in public and nonprofit organizations
|
| Criteria for evaluation |
Written examination, participation element
|
| Methods |
Lecture by instructor; self-study of basic literature; interactive participation
|
| Language |
German |
| Study material |
Schauer, Reinbert (2016), Rechnungswesen in öffentlichen Verwaltungen, 3. Auflage, Wien.
Schauer, Reinbert/ Andeßner, René Clemens/ Greiling, Dorothea (2015), Rechnungswesen und Controlling für Nonprofit-Organisationen. Ergebnisorientierte Informations- und Steuerungsinstrumente für das NPO-Management, 4. Neu bearbeitete Auflage, Bern.
additional course materials
|
| Changing subject? |
No |
| Further information |
Parts of the lectures are hold in english.
This course takes place once a year, each in the summer semester.
|
| Corresponding lecture |
(*)2PUMA3: KS Internationale Entwicklungen im öffentlichen Rechnungswesen (PUMA 3) (1,5 ECTS) UND
2PUMA6: KS Rechnungswesen in Nonprofit-Organisationen (PUMA 6) (1,5 ECTS)
|
| Earlier variants |
They also cover the requirements of the curriculum (from - to)
572PNPMFPMK15: KS Financial and Performance Management (PNP 2) (2015W-2024S)
2PNP2: KS Financial and Performance Management (PNP 2) (2001W-2015S)
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