Course details

Learning Outcomes

After taking this course participants will be able to:

  • Understand the importance of accountability and good governance in the development sector.
  • Understand the role managers play in creative a culture of accountability.
  • Design human resource policies and procedures.
  • Prepare, monitor and manage budgets.
  • Implement financial control systems and prepare key financial statements.

What’s covered?

Unit 1outlines why accountability is so key to the achievement of development objectives. It demonstrates the consequences of poor accountability for all stakeholders, especially for communities. It also outlines the leadership role that managers and governing bodies must play in creating a culture of accountability.

Unit 2poutlines the relationship between effective human resource management and accountability, by pointing out that people/staff are a valuable resource which managers must use wisely in order to achieve objectives. It highlights the importance of clear communication in relation to responsibility and transparency regarding human resource policies and procedures. It also outlines appropriate control measures to maintain quality performance.

Unit 3explains how to work within a Logical Framework to prepare ‘activities-based’ budgets for maximum transparency. It outlines how such budgets can become powerful monitoring devices which enable managers to control expenditure responsibly and to ensure accountability in all their dealings with external stakeholders.

Unit 4introduces key financial accounting concepts, terminology and practices. As well as providing practical guidance on appropriate internal controls, it includes step-by-step instruction on how to keep clear, accurate financial records in accordance with international best practice. It also explains the concept of double-entry bookkeeping and provides guidance on generating key financial statements like Income & Expenditure Accounts and Balance Sheets.

Exercises

After they have read the material for each unit, students are expected to test their own learning by completing some relevant exercises and comparing their answers to the ones provided.

Updated on 08 November, 2015

About Kimmage Development Studies Centre

Kimmage Development Studies Centre is based at Kimmage Manor, in Dublin, Ireland. It was established in 1974 by the Congregation of the Holy Spirit (also known as the Spiritans or the Holy Ghost Fathers) initially to provide education and training to intending overseas missionaries, and from 1978 onwards to cater for the training needs of the growing development NGOs and volunteer sending agencies. From the beginning, the programme of studies theylcomed participants of all backgrounds, cultures, nationalities, religious persuasions, and to date has accommodated students from over 65 different countries, drawn mainly from Africa and Ireland but increasingly, also from Asia, the Caribbean and Latin America.
Since 1978 Kimmage has received funding towards its activities from the Department of Foreign Affairs (and through its agency, Irish Aid). their other stheirces of funding include NGOs in the development field, the Spiritan Congregation, tuition fees and earnings from consultancy activities. For much of its history, the Centre was run as an independent unit or department within Holy Ghost College under the trusteeship of the Spiritan Congregation with a Constitution and Board of Governors.
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