Understanding Public Financial Management








Last updated on May 16, 2024 11:25 pm

Learn how governments acquire and spend public money and take a fresh look at public financial management with this online course from SOAS University of London.

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Who is the course for?

This course is designed for anyone looking to better understand contemporary financial issues. Some prior knowledge of economics, political science, or accounting is useful but not required.

It will also be of interest to those already working in public sector management.

What topics will you cover?

Understanding financial statements: an examination of the information contained in common accounting terms

Fiscal imbalances: causes and consequences

Understanding public sector spending: how governments spend public money to implement public policies and execute programmes and projects

Planning and budgeting: an analysis of how public expenditure decisions are made

Evaluating public expenditures: understanding the effect of public spending decisions

Cutting expenditures and the austerity agenda: how government austerity policies are used to reduce government activity

Common sources of public revenues, including inter-governmental transfers, and alternative sources used by governments across the world

Taxation: an exploration of the advantages and disadvantages of taxation, custom duties and fees, and their uses, from behavioural change to stimulating business activity

Auditing and accountability: exploring the concept of accountability and explaining the importance of corporate governance in ensuring government accountability

Understanding public governance: exploring how the crisis of public administration has led to financial disaster in cities like Detroit

What will you achieve?

By the end of the course, you‘ll be able to…

Explore and understand the basics of public financial management

Interpret and reflect on simple public sector financial statements

Explain how governments raise finance through various means

Explain how the budget process works at national and sub-national levels

Discuss how auditing is conducted in public sector organisations

Explore how public sector organisations are held accountable to the public

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    Understanding Public Financial Management
    Understanding Public Financial Management
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