BFA306 Unit Outline Public Sector Resource Management

School of Accounting and Corporate Governance
Faculty of Business
BFA306
Public Sector Resource Management
Semester Two 2010
Unit Outline
Sally Chaplin
CRICOS Provider Code: 00586B
Unit coordinator (for teaching matters)
Sally Chaplin
Contact details
Contact unit coordinator by email, with 48 hour
turnaround during business hours (Mon - Fri, 9.00am 5.00pm)
Email:
[email protected]
Unit administrator (for administrative matters)
Stuart Pockett
Telephone:
(+61 3) 6226 7804
Fax:
(+61 3) 6226 2170
Email:
[email protected]
Postal address:
School of Accounting & Corporate Governance
University of Tasmania
Private Bag 86
Hobart Tasmania
Australia 7001
© The University of Tasmania 2010
Contents
Unit description ................................................................................................................................. 2
Learning outcomes ............................................................................................................................ 2
Generic graduate attributes ............................................................................................................. 2
Prior knowledge &/or skills ............................................................................................................. 2
Alterations to the unit as a result of student feedback .................................................................. 2
Learning resources required ............................................................................................................ 2
Details of teaching arrangements .................................................................................................... 4
Study schedule ................................................................................................................................... 5
Learning expectations and strategies .............................................................................................. 6
Expectations ................................................................................................................................... 6
Learning strategies ........................................................................................................................ 6
Assessment ......................................................................................................................................... 7
Assessment schedule ...................................................................................................................... 7
Assessment task 1 – 20% Discussion board .......................................................................... 7
Assessment task 2 – 20% Assignment 1 ................................................................................. 8
Assessment task 3 – 20% Assignment 2 ................................................................................. 9
Assessment task 4 – 40% Capstone assignment .................................................................... 9
Assessment/Learning Outcomes/Generic Graduate Attributes Matrix ................................. 10
How your final result is determined .............................................................................................. 10
Submission of assignments ............................................................................................................. 11
Requests for Extensions .................................................................................................................. 11
Policy on assignment submission and penalties ........................................................................... 11
Review of results and appeals ........................................................................................................ 12
Academic referencing ..................................................................................................................... 12
Plagiarism ........................................................................................................................................ 13
Further information and assistance .............................................................................................. 13
Students with Disabilities –University & Faculty Equity Plans.................................................. 14
Unit description
Public Sector Resource Management (BFA306) is a part of the Corporate Governance major in the
Business Degree program. The unit provides an insight into the theory and practice of financial
management, accounting and accountability in public sector agencies; examines the regulatory
framework and the social and environmental pressures for financial reform; and considers aspects of
budgeting, control and auditing relevant to government agencies.
Learning outcomes
On completion of this unit, you should be able to:
i)
Understand how government in Australia is structured
ii)
Be aware of how public sector activity is funded
iii)
Consider different concepts of accountability that might apply in the public sector
iv)
Understand the pressures for change, and the managerialist approach to public sector reform
and accountability
v)
Understand and evaluate public sector budgetary processes
vi)
Understand aspects of cost behaviour relevant to measurement and cost control issues
vii)
Be familiar with appropriate asset management principles and aware of valuation issues that
can exist with public sector assets
viii)
Understand and evaluate approaches to planning, reporting and measuring performance in
public sector organisations
ix)
Understand governance issues in public sector agencies
x)
Research and communicate information on public sector issues.
Generic graduate attributes
The University has defined a set of generic graduate attributes that can be expected of all graduates:
http://www.learningsupport.utas.edu.au/generic_attributes.html
By undertaking this unit you should make progress in attaining the following attributes:
Knowledge - explain and apply the basic principles and concepts of public sector management
(relates to learning outcomes i-vii).
Communication skills - write coherently on public sector management issues. In the assessable
discussion, you will develop the ability to present lucid arguments in an electronic discussion board
situation as well as demonstrating “listening” and evaluation skills as you respond to the comments of
others (relates to learning outcome x).
Problem solving skills - conceptualise a problem given a variety of data and have the ability to solve
the problem using knowledge gained in the unit (relates to learning outcomes viii, ix).
Prior knowledge &/or skills
To enrol in this unit you must have successfully completed the prerequisite unit BFA103 Accounting
and Financial Decision Making or its equivalent.
Alterations to the unit as a result of student feedback
Where appropriate, alterations have been made to this unit as a result of student feedback.
Learning resources required
Learning resources
BFA306 materials provided: interactive CD, MyLO and printed media. These materials include
narrated PowerPoint presentations, PowerPoint Slides in PDF format; some online activities; and
notes to accompany each topic.
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BFA306 Public Sector Resource Management - Unit Outline, Semester 2, 2010
E- (electronic) resources
Library
The University library has many resources. The web site for the library is:
http://www.utas.edu.au/library.
Please visit the library web site and familiarise yourself with the many electronic services available.
Some of the library services may require a login name and password. Check with the library for these
details.
MyLO
MyLO is the learning management system that has been adopted by the University and will be used
in this unit. MyLO may be accessed on computers in the laboratories at the University or on your
home or work computer. Information about accessing and using this service, about required
computer specifications and frequently asked questions, and how to get help if you experience
difficulties, is available at the following University website:
http://www.utas.edu.au/coursesonline
Here are some important points about accessing our web site:
Access to MyLO
MyLO can be accessed directly via clickable links provided on your Unit CD.
Alternatively, you can access it from the Student Page on the University’s web site: Current Students
ËQuick Links MyLO or go directly to the web address noted above.
Enter your email POP account “Username” (for example, jsmith) and your “Password”. These are
identical to the pop account/email username and password that you are given with your enrolment
confirmation form. If you forget your pop account username, contact the Help Desk (see page 4
‘getting assistance with MyLO’). Both MyLO and e-mail passwords must remain the same. If you
wish to change your password, you will need to change your e-mail password first.
When you enter your user name and password, click on OK and choose “BFA306” from the list of
units (subjects) in which you are enrolled. [NOTE: Another box may periodically appear when using
the University network which asks you to verify your user name & password, this is simply a security
device – enter your password when asked & click OK].
MyLO will automatically check that your browser is properly configured. If the MyLO ‘browser
checker’ window appears – scroll down to make sure you have a tick in each area shown – then close
the window.
From the Unit’s homepage click on the area you wish to access e.g. “Unit Information”. A table of
contents will appear on the left hand side of your screen. Scroll through the list until you find what you
want & click the underlined topic.
PDF files
Some of the files provided in your unit materials will be in Portable Document Format (PDF). These
files can be viewed from within your web browser or separately by using a program called Adobe
Acrobat Reader. This software is already installed on the machines in the Faculty Computing
Laboratory, but can be downloaded free of charge from the Adobe site should you want a copy for
another machine. At time of writing the required URL was:
http://www.adobe.com/prodindex/acrobat/readstep2.html.
To print PDF files make sure you use the print option in the PDF window NOT the print function on the
top toolbar of your screen.
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BFA306 Public Sector Resource Management - Unit Outline, Semester 2, 2010
Moving around in MyLO
To navigate through the various facilities offered in MyLO always click on the appropriate underlined
word in the MyLO window. You can use any of the following pathways:
•
•
•
‘breadcrumbs’ – i.e. ËHome Page ËUnit Information ËUnit Outline, located directly above
the ‘Table of Contents’ list;
‘Go To…’ drop down menu situated above the ‘breadcrumbs’; or
the features listed on the toolbar next to the “Go To” option.
DO NOT use the Õ BACK button on your web browser as MyLO cannot recognise that function.
You will notice that there are tabs on the toolbar at the side of the screen that allow you to access
“Announcements” posted by your lecturers, “Mail” and “Discussions”. The Discussion Board is
where you will post your answers and discussions to the module questions. The “Mail” area can be
used to forward emails to your lecturer.
WARNING: Your MyLO mail is NOT automatically connected to your university email address, which
means you will need to check it separately.
Some other points about the use of MyLO:
If using MyLO on a computer in a public place, exit the browser when you have finished, to ensure
that other people cannot gain unauthorised access.
Netiquette is a term for standards that govern computer-mediated communication. As participants of
online discussion groups, all students are expected to observe the University’s Information
Technology Facilities Use Guidelines. So that all students may feel encouraged to participate,
comments that are harassing or discriminatory are not acceptable. Remember that discussion
postings are widely read, and that some people taking the unit may have very different backgrounds,
customs and experiences from your own.
Getting assistance with MyLO:
If you have difficulty in gaining access to or using MyLO you can contact the Help Desk Tel: (03)
6226 1818 (1300 304 903 Freecall – Tasmanian land lines only) or send an e-mail message detailing
your problem to: [email protected]
Suggested links for students are:
Learning online - for online learning and MyLO support
URL: http://www.utas.edu.au/coursesonline/
Information Technology Resources - for general IT support
URL: http://www.its.utas.edu.au/
Library services - for information on literacy support
URL: http://www.utas.edu.au/library/
Details of teaching arrangements
Self-paced learning
There are no face-to-face classes in this unit. The unit is planned to enable you to work at your own
pace. Although no formal face-to-face meetings are scheduled, you should maintain regular contact
with the unit coordinator and your fellow students through MyLO and email. You must submit
assessable work as outlined in the Assessment Schedule on page 7.
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BFA306 Public Sector Resource Management - Unit Outline, Semester 2, 2010
Study schedule
This schedule sets out the modules and topics that comprise this unit. A suggested target time
schedule is set out for those who wish to complete the course progressively throughout the semester.
You are, of course, welcome to accelerate your progress and finish the unit as quickly as you wish.
Module
Topic
1
The nature of public sector funding and accountability
The structure of government
Funding arrangements for the Federal Government
Accountability in the public sector
The public and private sectors compared
2
Resource management reform in the public sector
Drivers of reform in the public sector
Managerialist reform approaches
Reform – responses and consequences
3
Budgetary approaches in the public sector
Budgeting – some basic aspects
Public sector budgetary models
Accrual output budgeting
Behavioural aspects of budgeting
Submit Assignment One – midnight Sunday 15 August 2010
4
Cost behaviour, cost measurement and cost control
Cost concepts and cost behaviour
Cost measurement and cost allocation
Cost management and cost control
Outsourcing
5
Asset management and valuation issues
Working capital management
Strategic asset management
Asset valuation issues
6
Strategic planning, reporting and audit
Strategic and business planning
Stakeholders
Public sector annual reports
Audit
Suggested
Completion Date
Week 2
Week 3 - 4
Week 5
Week 6 - 7
Week 8
Week 9 - 10
Submit Assignment Two – midnight Sunday 26 September 2010
7
Performance measurement and evaluation
Aspects of performance measurement
Design, measurement and behavioural issues
Using the financial statements
8
Governance in the public sector
MyLO discussion to be finalised by midnight Friday
15 October 2010
Week 11
Week 12 - 13
Request capstone assignment
Submit capstone assignment to unit coordinator by
midnight Monday 25 October 2010
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BFA306 Public Sector Resource Management - Unit Outline, Semester 2, 2010
Learning expectations and strategies
Expectations
The School of Accounting & Corporate Governance is committed to high standards of professional
conduct in all activities, and holds its commitment and responsibilities to its students as being of
paramount importance. Likewise, it holds expectations about the responsibilities of students as they
pursue their studies.
The University’s Code of Conduct for Teaching and Learning states:
Students are expected to participate actively and positively in the teaching/learning environment.
They must strive to maintain steady progress within the subject or unit framework, comply with
workload expectations, and submit required work on time.
Learning strategies
This unit is designed to enable you work at your own pace. It is important, however, to work
consistently through the materials and complete all the tasks. If there is any area of the work that you
do not understand, please contact the unit coordinator immediately, and make sure that you do not
progress to the next stage without a thorough understanding of the previous one. Each part of the
unit develops themes from, and assumes an understanding of, the previous parts, so it is important
that areas not be overlooked.
Encouraging you to study and learn independently is an important goal of university study. It is a
feature of a reflective approach to learning in which you reflect on what it is you are learning and how
you plan your learning strategy. It is not the aim of flexible delivery that students feel they must work
through problems alone. Throughout the unit, topics are provided for discussion with other students
via the MyLO discussion facility, and the exchange of information and ideas is a very important part of
your learning development. You will gain most benefit by staying in close contact with other students
and with your unit coordinator.
This is a very full unit that may introduce you to many new concepts. All aspects of your work are
expected to be of a high standard, both in academic content and in quality of presentation. It is
important to contact your unit coordinator immediately should you experience any difficulties.
Do not be reluctant to ask questions or contribute ideas, even if only partly formed, as these can often
form a basis for very constructive interaction. Remember that the MyLO discussions will be as
interesting and useful as you make them.
There are eight modules for you to study in this unit, each of which has a number of topics within it.
For each topic there is a series of narrated PowerPoint slides which introduce the key concepts for
that topic. There are also assigned readings for most topics.
For some of the modules, to aid in your learning there is an annual report activity in which we illustrate
the concepts discussed by reference to an annual report of a public sector agency. The report that
we will be using is National Oceans Office 2003 Annual Report. A copy is in your printed materials
and on CD.
You are also required to choose one of the following public sector entities and locate an electronic
copy of its most recent annual report. You should decide on the annual report that you wish to
use and email your choice to the unit coordinator [email protected] by the end of the
first week of semester (16 July 2009).
•
•
Forest Practices Authority http://www.fpa.tas.gov.au
MAIB http://www.maib.tas.gov.au
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BFA306 Public Sector Resource Management - Unit Outline, Semester 2, 2010
Assessment
Assessment schedule
Assessment task
Weight
Important dates:
Final dates:
Assessment task 1 Discussion
on MyLO
20%
Continuous until
15 October 2010
Midnight, Friday
15 October 2010
Assessment task 2
Assignment 1
20%
15 August 2010
Midnight, Sunday
15 August 2010
Assessment task 3
Assignment 2
20%
26 September 2010
Midnight, Sunday
26 September 2010
Assessment task 4 Capstone
assignment
40%
Latest date to be sent
out to students:
18 October 2010
Must be submitted by
midnight, Monday
25 October 2010
All tasks are due by midnight Eastern Standard Time on the due dates.
Assessment task 1 – 20% Discussion board
Task Description
Discussion on MyLO
Continuous discussion on selected topics. As you work your way through the
unit you will find discussion questions in each module. You are required to
contribute to the discussion by posting your own answer in the relevant
module’s discussion section on MyLO AND by responding to the answers that
others have posted. You may move the discussion in any broad direction that
is related to the issues raised.
The unit co-ordinator will monitor the discussion regularly, but will not interfere,
except to correct misconceptions, errors and so on. If you want written
feedback for module 1 discussion then you must complete your discussion by
Monday 19 July 2010. It is your discussion to explore in whatever directions
and dimensions you wish, provided that they are related to the module content
or broader public sector issues. The discussion is relevant to achieving all of
the learning outcomes in this unit and to developing your generic
communication skills.
Task length
Please keep your postings brief and to the point. In this way, discussion with
all of your colleagues will be facilitated, and you will be able to respond to their
postings also. Length of responses will necessarily vary according to the
quantity of information and the depth of analysis you are providing.
Links
to
unit’s
learning outcomes
Learning outcomes i - x
Assessment
criteria/guidelines
Identification of issues. logical argument, reference to the literature, contribution
to discussion
Due Date
Midnight Friday 15 October 2010
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BFA306 Public Sector Resource Management - Unit Outline, Semester 2, 2010
Your participation in discussion will be assessed on the following basis:
HD Outstanding Contributor: This person's contributions reflect exceptional preparation and reflection. The
ideas offered are always substantive and provide major insights and direction for the discussion. If this person
were not a member of the group, the quality of the discussions would diminish significantly.
CR – DN Good Contributor: Contributions in discussion reflect thorough preparation. Ideas offered are usually
substantive, provide good insights and sometimes lead the direction of the discussion. Points and arguments
are generally well thought out and are often persuasive. If this person were not a member of the group, the
quality of discussions would diminish considerably.
PP – CR Adequate Contributor: Contributions reflect satisfactory preparation. Ideas offered are sometimes
substantive and provide useful insights, but seldom offer a major new direction for the discussion.
Contributions tend to be more piecemeal than integrative. Arguments are sometimes presented and are fairly
well substantiated and sometimes persuasive. If the person were not a member of the group, the quality of the
discussions would diminish somewhat.
NN Non-participant: This person has offered very little or nothing to the discussion to date. Hence, there is an
inadequate basis for evaluation. If this person were not a member of the group, the quality of the discussion
would not be changed.
NN Unsatisfactory Contributor: Contributions reflect inadequate preparation. Ideas offered are seldom
substantive; they provide few, if any, insights and rarely or never a constructive direction for the class.
Integrative comments and effective arguments are absent. Class comments are either obvious, restatement of
the contributions of others, isolated from the main discussion, or confusing to the group.
Your discussion is likely to be more constructive and effective if you participate when others are also discussing
the topic. You cannot expect to stimulate or direct the discussion if you leave your contributions until late in the
unit. Therefore, you should monitor the discussion board regularly to see what discussion is taking place that
you can become engaged in.
Assessment task 2 – 20% Assignment 1
Task Description
Assignment 1: Budget allocations
As you read through the 2003 Annual Report of the National Oceans
Office, you will notice that there is very little detailed information about
budget allocations for the Office and little detailed reporting against
budget. The only information provided is that on page 6 and it tends to
be quantitative rather than qualitative. Review this information.
In the annual report of the entity that you have chosen for this unit,
identify where budget information is discussed. Read this information and
peruse the reports for any other information that relates to budgetary
issues that are disclosed elsewhere in the reports.
Task requirements
Task length
8
Using the annual report of the public sector entity that you have chosen for
this unit, prepare a report in which you:
•
Critically evaluate the extent and type of budget information that is
provided in the annual report from the viewpoint of how useful it is in
demonstrating accountability and how it assists with assessing aspects
of the business
•
Make recommendations as to how reporting in this area might provide
more useful information, clearly demonstrating each recommendation
you make. Ensure that you explain fully the perceived benefits of each
recommendation.
1500 words
BFA306 Public Sector Resource Management - Unit Outline, Semester 2, 2010
Links to unit’s
learning outcomes
Learning outcomes ii – vi and viii
Assessment
criteria/guidelines
•
•
•
•
Due date
Selection of appropriate criteria to use as the basis of the evaluation
A demonstrated understanding of the link between the
provision of
budgetary information and issues of accountability and performance
management
Well constructed, logically argued, and clearly justified
recommendations for improvement
Excellent presentation standards, with work submitted in a style and
format appropriate to the task
Midnight Sunday 15 August 2010
Assessment task 3 – 20% Assignment 2
Task Description
Assignment 2: Public Sector accountability to stakeholders
Throughout this unit, you have been completing annual reporting activities
which have involved looking at the annual reports of the National Oceans
Office and of your chosen entity.
Task
requirements
Prepare a report in which you:
• For each of the two entities, from the information available in the annual
reports, provide at least three examples of information that has been
included by the entity to attempt to demonstrate its accountability to its
stakeholders. For each item identified, evaluate, with reasoning, how
useful you believe stakeholders would find that information.
• Indicate, with justification, which of the two entities you believe has made
itself more accountable to its stakeholders.
Task length
1500 words
Learning outcomes iii, iv, v, vi and x
Links to unit’s
learning
outcomes
Assessment
• Appropriateness of examples identified
criteria/guidelines • Level of critical evaluation of each example
• Logically argued and clearly presented in appropriate
report format.
Due Date
Midnight Sunday 26 September 2010
Assessment task 4 – 40% Capstone assignment
Task Description
Capstone assignment
The capstone assignment is a substitute for a final examination in the
unit; you will present the capstone assignment in an essay format. The
objectives of the capstone assignment are to test you and afford you an
opportunity to demonstrate your breadth of knowledge and understanding
of public sector resource management. This assignment will cover most
aspects of the unit. When you have worked completely through the unit
materials, participated in all assessable discussion and submitted the two
(2) assignments you may send an email request to the unit coordinator to
email the capstone assignment to you. If you have not requested the
capstone assignment by 18 October 2010, it will be sent to you via email.
All topics are examinable.
Task length
2,500 – 3,000 words
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BFA306 Public Sector Resource Management - Unit Outline, Semester 2, 2010
Links to unit’s
learning outcomes
Assessment
criteria/guidelines
Learning outcomes i - x
•
•
•
Due Date
Depth and breadth of knowledge gained of public sector resource
management
Logical and clear discussion and evaluation of questions
Presentation standard, style and format.
Midnight Monday 25 October 2010.
coordinator.
Submit via email to unit
Assessment/Learning Outcomes/Generic Graduate Attributes Matrix
Assessment task 1
Discussion Board
Assessment task 2
Assignment 1
Assessment task 3
Assignment 2
Assessment task 4
Capstone Assignment
Learning Outcomes:
Learning outcome i
Learning outcome ii
Learning outcome iii
Learning outcome iv
Learning outcome v
Learning outcome vi
Learning outcome vii
Learning outcome viii
Learning outcome ix
Learning outcome x
UTas Generic Graduate Attributes:
Knowledge
Communication skills
Problem-solving skills
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Matrix adapted from Unit Outline, Faculty of Business, University of the Sunshine Coast 2003
How your final result is determined
Your final result is determined simply by adding your weighted marks for the different assessment
components of the unit. To obtain a pass grade or better in the unit, the sum of four weighted marks
must be 50% or more of the marks available. The School expects high standards of its students, and
expects that students will devote sufficient time and effort to their studies during the semester to
achieve grades of pass or higher on merit.
It is expected that all components of the assessment will be completed to a satisfactory standard.
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BFA306 Public Sector Resource Management - Unit Outline, Semester 2, 2010
Submission of assignments
Your assignments are to be presented and submitted in accordance with the Guide for Students Presentation and Submission of Assignments issued by the Faculty of Business. A copy is available
at the School website at:
http://www.utas.edu.au/accg/studentres.htm. Your attention is particularly drawn to the University’s
rules on plagiarism and to page 17 of this unit outline.
Note that signed cover sheets are not required for electronically submitted assessment items. The
Unit’s Assignment Submission box is facilitated by Turnitin software. By clicking the link to submit
your work to the Assignment Submission box, you are deemed to agree that the work submitted is
your own except where there is clear acknowledgement or reference to the work of others. This
electronic agreement has the same effect as the signed Cover Sheet used for hardcopy assignment
submissions.
Word files containing the two (2) Assignments and the completed Capstone Assignment MUST be
emailed to the unit coordinator. Please ensure these are written using Microsoft Word and saved
as a normal .doc or .docx file format.
The file names for the Assignments/Capstone Assignment should be as follows:
Student Surname; Initials; Assignment number
e.g. SmithSAssignment1.doc
You should ensure that you receive a response from your unit coordinator, acknowledging that your
assignment has been received and is readable.
Requests for Extensions
Consistent with the Faculty’s policy on late submission, extensions of time will only be granted on
medical or compassionate grounds. They will not be granted because of work or other commitments.
Requests for extension must be made to the unit coordinator in writing on the School’s Application for
Late Submission Form (available on MyLO) before the due date of the assignment. Medical
certificates or other evidence, which supports the application, must be attached and must contain
information which justifies the extension sought.
Policy on assignment submission and penalties
1.
In this Policy
(a)
‘day’ or ‘days’ excludes weekends and public holidays;
(b)
‘late’ means after the due date and time; and
(c)
‘coursework’ includes all internal non examination based forms of assessment
2.
This Policy applies to all students enrolled in Units taught by the Faculty of Business at
whatever Campus or location.
3.
Students are expected to submit coursework on or before the due date and time specified in
the relevant Unit Outline. The onus is on the student to prove the date and time of submission.
4.
Students with special circumstances may apply for an extension. ‘Special circumstances’
include medical or compassionate grounds but will not include work or other commitments.
Requests for extensions should be made in writing to the Unit Coordinator on or before the
due date. Students will need to provide independent supporting documentation to
substantiate their claims.
Medical certificates or other evidence must be attached and must contain sufficient detail for
the Unit Coordinator to make an informed decision. A statement or certificate from a doctor,
counsellor, health professional or independent member of the community should state:
•
•
11
the date the medical condition or other circumstance affected the student
how the condition or circumstance affected the student’s ability to complete the
assessment task
BFA306 Public Sector Resource Management - Unit Outline, Semester 2, 2010
5.
Late submission of coursework will incur a penalty of 10% of the available marks for each day
the coursework is late unless an extension had been granted on or before the relevant due
date.
6.
Coursework submitted more than five (5) days late will not be accepted.
7.
Late work must be submitted to a staff member in the relevant School or Faculty Office and
the time of submission recorded.
8.
Academic staff do NOT have the discretion to waive a late penalty.
9.
If a student submits coursework that exceeds the prescribed length he or she will be
invited to resubmit it within 48 hours. If the resubmission is late there will be an automatic
penalty of 10% of the available marks plus an additional penalty of 10% for each day.
Review of results and appeals
You may request a formal remark of your original submission (in accordance with Rule of Academic
Assessment 2, Clause 22.1). Under the Rule of Academic Assessment 2, clause 23, you may also
request a review of your final result in a unit. For further information see:
http://acserv.admin.utas.edu.au/rules/Rule2.doc
Academic referencing
In your written work you will need to support your ideas by referring to scholarly literature, and other
sources of information such as the accounting regulatory bodies. It is important that you understand
how to correctly refer to the work of others and maintain academic integrity. Failure to appropriately
acknowledge the ideas of others constitutes academic dishonesty (plagiarism), a matter considered
by the University of Tasmania as a serious offence. Please note that references to Wikipedia are
not acceptable in an academic assignment.
The appropriate referencing style for this unit is the Harvard referencing method. In addition to the
Faculty Guide for Students, you are encouraged to read Fleet, W, Summers, J & Smith, B 2006,
Communication Skills Handbook for Accounting, which provides detailed information about using the
Harvard referencing system.
Further information on presentation of assignments, including
referencing styles is available at: http://utas.libguides.com/referencing
You can also access information about the referencing style used in this unit in the Faculty of
Business Guide for Students available from the School’s website http://www.utas.edu.au/accg/studentres.htm.
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BFA306 Public Sector Resource Management - Unit Outline, Semester 2, 2010
Please read the following statement on plagiarism. Should you require clarification please see your
unit coordinator or lecturer.
Plagiarism
Plagiarism is a form of cheating. It is taking and using someone else's thoughts, writings or
inventions and representing them as your own; for example, using an author's words without
putting them in quotation marks and citing the source, using an author's ideas without proper
acknowledgment and citation, copying another student's work.
If you have any doubts about how to refer to the work of others in your assignments, please
consult your unit co-ordinator for relevant referencing guidelines, and refer to the academic
integrity resources on the web at: lhttp://www.utas.edu.au/plagiarism/.
The intentional copying of someone else’s work as one’s own is a serious offence punishable by
penalties that may range from a fine or deduction/cancellation of marks and, in the most serious
of cases, to exclusion from a unit, a course or the University. Details of penalties that can be
imposed are available in the Ordinance of Student Discipline – Part 3 Academic Misconduct, see
http://www.utas.edu.au/universitycouncil/legislation/
The University and any persons authorised by the University may submit your
assessable works to a plagiarism checking service, to obtain a report on possible
instances of plagiarism. Assessable works may also be included in a reference
database. It is a condition of this arrangement that the original author’s permission is
required before a work within the database can be viewed.
For further information on this statement and general referencing guidelines, see
http://www.utas.edu.au/plagiarism/ or follow the link under ‘Policy, Procedures and Feedback’ on the
Current Students homepage.
Further information and assistance
If you are experiencing difficulties with your studies or assignments, have personal or life planning
issues, disability or illness which may affect your course of study, you are advised to raise these with
your lecturer in the first instance.
There is a range of University-wide support services available to you including Teaching & Learning,
Student Services, and International Services. Please refer to the Current Students homepage at:
http://www.utas.edu.au/students/.
Should you require assistance in accessing the Library visit their website for more information at
http://www.utas.edu.au/library/
If you have a problem
In the first instance you should discuss the matter with your unit coordinator, lecturer or tutor.
However, if you do not feel comfortable approaching one of these people, or if you have a discussion
and are not satisfied with the outcome, then you are encouraged to contact the major coordinator:
Corporate Governance:
Name:
David Kronenberg
Room:
428
Ph:
(03) 6226 2714
email:
[email protected]
Discussions with the major co-ordinator will be kept in the strictest confidence.
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BFA306 Public Sector Resource Management - Unit Outline, Semester 2, 2010
You are always welcome to raise issues with the Head of School, Sue Hrasky, who you can email for
an appointment ([email protected]).
If you are on the Launceston or the Cradle Coast campus and the coordinator is not located on that
campus, you may consult Trevor Wilmshurst (Launceston, [email protected]) or Steve
Allen (Cradle Coast, [email protected] ) with whom you can also have confidential
discussions.
If you wish to pursue the matter further, a student advocate may be able to assist you. Information
about the advocates is available at:
http://acserv.admin.utas.edu.au/Complaintsstudentadvocates.html
The University also has formal policies, and the following link gives you advice about the procedures
that you can follow:
http://acserv.admin.utas.edu.au/Complaints_Self-Help_Checklist.html
Students with Disabilities –University & Faculty Equity Plans
Goal 1 of the University of Tasmania Equity Plan provides for: “An inclusive teaching and learning
environment that values diversity, supports the pursuit of academic excellence and produces high
quality education and employment results for all students and staff”. The University’s Equity Plan can
be accessed at: http://www.human-resources.utas.edu.au/strategic-hr-management/equity-anddiversity/equity-and-diversity-policy-and-planning-documents/building-an-inclusive-community
The Faculty of Business Equity Plan facilitates the University Plan at an operational level and has
developed an ‘Action Plan’. The Action Plan for Goal 1 lays down procedures to ensure that all
students, including those with disabilities, have equal access to lecture and course materials. The
School of Accounting & Corporate Governance complies with these procedures.
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BFA306 Public Sector Resource Management - Unit Outline, Semester 2, 2010