Julkisorganisaatioiden talousjohtaminen (5cr)

Evaluation scale

0-5

Objective

The object of the course

Public organizations (i.e., the state and the organizations within state administration, wellbeing services counties, municipalities, and joint municipal authorities) have a significant societal, national economic and economic importance. In this course you have a possibility to study the management of the activities and the economy of public organizations.

Course competences

Learning to learn: The student is able to acquire, critically assess and produce information while taking into account the perspectives of different fields.
Proactive development: The student is able to analyze the current situation and anticipate the future of their field and changes in the operating environment.

The learning objectives of the course

In this course you learn how the activities and the economy of public organizations are managed. You identify and analyze different decision-making situations and special characteristics of financial management in public organizations. You evaluate the performance of public organizations by using different measures and ratios. You identify areas and needs for development in public organizations.

Content

Norm control, the planning, monitoring, reporting, and evaluation in public organizations

Materials

Johanson, J-E., Liljeroos-Cork, J., Stenvall, J., Pekkola, E. & Rossi, P. (2022). Julkisen toiminnan luonne ja sen uudistamisen tavat. Teoksessa H. Kalliomäki, I. Karppi & N. Mäntylä (toim.), Julkinen toiminta murroksessa (s. 34-48) Vaasa: Vaasan yliopiston raportteja 32.
Vakkuri, J., Oulasvirta, L., Koponen, H., Vinnari, E. & Sinervo, L-M. (2022). Talouden hallinta ja johtaminen julkisessa toiminnassa. Teoksessa H. Kalliomäki, I. Karppi & N. Mäntylä (toim.), Julkinen toiminta murroksessa (s. 65-79) Vaasa: Vaasan yliopiston raportteja 32.
Oulasvirta, L. O. (2014). Governmental Financial Accounting and European Harmonisation: Case Study of Finland. Accounting, economics, and law 4, 3, 237-263.
Central Government Accounting Manual (only in Finnish)
Videos of Eduhouse
Budgets and annual reports of the Republic of Finland, wellbeing services counties and municipalities
Web pages of the Ministry of Finance, the State Treasury and the Association of Finnish Cities and Municipalities

Teaching methods

Introductory webinars on the topics of the course, independent learning assignments.

Guidance:
Mandatory opening webinar in Zoom
Guidance tools of web learning environment (Moodle, Team, Zoom)

Exam schedules

There are no exams in the course.

Completion alternatives

A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.

Student workload

Webinars 8 h, independent study and learning assignments 127 h

Assessment criteria, satisfactory (1)

Sufficient 1
You identify different decision-making situations and special characteristics of financial management in public organizations. You describe the performance of public organizations by using different measures and ratios. You identify areas and needs for development in public organizations.

Satisfactory 2
You understand different decision-making situations and special characteristics of financial management in public organizations. You comment on the performance of public organizations by using different measures and ratios. You describe areas and needs for development in public organizations.

Assessment criteria, good (3)

Good 3
You present different decision-making situations and special characteristics of financial management in public organizations. You illustrate the performance of public organizations by using different measures and ratios, as well as areas and needs for development in public organizations.

Very good 4
You analyze different decision-making situations and special characteristics of financial management in public organizations. You compare the performance of public organizations by using different measures and ratios You specify areas and needs for development in public organizations.

Assessment criteria, excellent (5)

Excellent 5
You assess different decision-making situations and special characteristics of financial management in public organizations. You interpret the performance of public organizations by using different measures and ratios You reflect on areas and needs for development in public organizations.

Further information

The assessment in the course is based on the competence demonstrated in learning assignments which are done individually, in pairs or in groups (100 %, 5 ECTS credits). Learning assignments may be quizzes, summaries, essays and/or analyses that are related with the topics of the course.

Students' attendance and activity will be checked three weeks after the start of the implementation. The first learning assignment of the course is scheduled in such a way that the student must return it within the first three weeks. If the student does not make this return, his/her enrollment for the course will be rejected.