| Detailed information |
| Pre-requisites |
(*)Fach Einführung in die Betriebswirtschaftslehre, Fach Einführung in die Volkswirtschaftslehre, KS Bilanzierung, KS Kostenmanagement, KS Marketing, KS Finanzmanagement UND zusätzliche positive Absolvierung KS Grundkurs Public und Nonprofit-Management (PNP 1)
|
| Original study plan |
Bachelor's programme Business and Economics 2015W |
| 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
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| 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
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| Criteria for evaluation |
Written examination, participation element
|
| Methods |
Lecture by instructor; self-study of basic literature; interactive participation
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| Language |
German |
| Study material |
Schauer, Reinbert, Rechnungswesen in öffentlichen Verwaltungen, 2. Auflage, Wien 2012.
additional course materials
|
| Changing subject? |
No |
| 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)
2PNP2: KS Financial and Performance Management (PNP 2) (2001W-2015S)
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