Examination arrangement

Course content

The course has the following main topics:

1. Financial management in the public sector

• From public adm. to New Public Management and beyond (governance issues, tools, etc.).
• Reforms as strategies and instruments for change.
• The changing role of the financial function in the public sector (the "controller role").

2. Financial management in the health sector

• Characteristics of the health sector
• Financial management in health enterprises.
• Financial management in the municipal health service

3. Management of cooperation in the public sector

• Inter-organisational relations in the public sector
• Inter-municipal cooperation and cooperation across management levels.

Learning outcome

Knowledge:

• The students should have in-depth and updated knowledge on relevant theories, research and developments in the field of management accounting and control in the public sector.
• The students should have in-depth and updated knowledge about modern and innovative management accounting and control models and frameworks and the application of these.
• The students should have broad insight into relevant business administrative issues in the public sector.
• The students should have broad insight into the structural, institutional and practical conditions that apply to the public sector, and how these influence the development of management accounting and control practices (New Public Management).

Skills:

• The students will be able to acquire the theoretical and practical knowledge relevant to understand management accounting and control in the public sector, and in other complex organizational contexts.
• The students will be able to understand and analyse different management and control problems and issues in the public sector.
• The students will be able to develop and convey academic texts.

General competence:

• The students will develop their ability to critically reflect on a variety of subjects.
• The students will develop a basis for reflection on how we can contribute to effective use of resources in the public sector.
• The students will be able to contribute as a constructive resource in innovation and change processes in the public sector.

Learning methods and activities

The lectureplan and assignments are presented at the start of the semester. Teaching will be conducted as regular lectures, case seminars and student presentations.

Compulsory assignments

• Project draft and presentation

Further on evaluation

In this subject the students will write a project assignment in groups of 2. As a mandatory course deliverable the students will also deliver two preliminary draft assignments and present this in the class. They will also give comments for another group's work, both orally and in writing. Guidance will be provided by the faculty through the semester, and the project assignment may be seen as preparatory for the master thesis.

The course is only available to students admitted to a study programme under "special conditions".

Specific conditions

Required previous knowledge

Students must have completed the course ØS420, Perspectives on Management Accounting

Course materials

Nyland og Pettersen: Penger og helse.

Fra enkel til kompleks styring i helsesektoren, Fagbokforlaget, 2018

Ahlgren, Nyland og Lind eds. Styring av samarbeid i offentlig sektor, Fagbokforlaget, 2019.

Selection of original research papers.

The curriculum may be subject to change and the complete list of literature will be provided at the beginning of the semester.

Credit reductions