Units of Study

GSOG6004 - Managing Public Expenditure

Session 2 Early Census, 2012  |  Credit Points: 6

Coordinator: Assoc Prof Joanne Kelly


This unit examines contemporary budgeting and financial management practices in Australia and selected comparative jurisdictions (for example, Canada and the United Kingdom) as a continuing site of political, bureaucratic, and parliamentary conflict. In particular, it is framed around the continuing quest to increase the 'rationality' of resource allocation. The unit traces the shift from traditional cash-based financial management to the rise of accrual-based performance budgeting, and examines issues such as the nature of 'budgeting control', the place of non-financial performance information in resource allocation, the consequences of accounting reforms for public accountability and the contested orthodoxy of applying 'market discipline' in budget-dependent government services. Students will review the changing role of central budget agencies, in particular, the influence of the accounting profession, corporate interests and international organisations on the reform agenda. At a practical level the unit provides insight into techniques for budget management and preparation, including the strategies and issues involved in risk management, procuring capital works and managing assets and facilities. The role and application of pricing policy and strategies are addressed in case studies.


4500wd workbook & journal (45%); group presentation (0%); 3000wd group briefing paper (30%); 2000wd essay (25%).


GSOG6004 unit reader.


1x8-hr seminar/week, 8.30am-4.30pm Thursday, weeks 1 to 4 and weeks 8 to 10.

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Units of Study - By Program

Master of Public Administration, Graduate Diploma in Public Administration, Graduate Certificate in Public Adminstration

Students complete core units: GSOG6001, GSOG6002, GSOG6003, GSOG6004;
Capstone units: GSOG6005 or GSOG6006.
Electives: GSOG6007, GSOG6008 or those listed in Table B.

ANZSOG Executive Master of Public Administration

Students admitted and enrolled into the EMPA program before 2015 complete the following units of study.
Core units: ANZG6006, ANZG6007, ANZG6008, ANZG6009, ANZG6010, ANZG6011;
Capstone unit: ANZG6012;
Mandatory Finance elective: GSOG6004;
Electives: GSOG6003, GSGO6007, GSOG6008 or those listed in Table B.

Students admitted and enrolled from 2015 are to complete an additional core unit, Managing Public Sector Organisations, and as their capstone unit, Work Based Project (12 credit points).