[ 572PNPMFPMK15 ] KS Financial and Performance Management (PNP 2)

(*) Unfortunately this information is not available in english.
Workload Education level Study areas Responsible person Hours per week Coordinating university
4 ECTS B2 - Bachelor's programme 2. year Business Administration Dennis Hilgers 2 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)KS Grundkurs Public und Nonprofit-Management (PNP 1)
Original study plan Bachelor's programme Business and Economics 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.
  • 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)
On-site course
Maximum number of participants 200
Assignment procedure Assignment according to priority