International Teaching | PUBLIC SECTOR ACCOUNTING
International Teaching PUBLIC SECTOR ACCOUNTING
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Lessons Timetable
cod. 0212700166
PUBLIC SECTOR ACCOUNTING
| 0212700166 | |
| DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS | |
| EQF6 | |
| BUSINESS MANAGEMENT | |
| 2024/2025 |
| YEAR OF COURSE 1 | |
| YEAR OF DIDACTIC SYSTEM 2023 | |
| AUTUMN SEMESTER |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 10 | 30 | LESSONS |
| Objectives | |
|---|---|
| KNOWLEDGE AND UNDERSTANDING: THE COURSE WILL PROVIDE STUDENTS WITH A DEEP KNOWLEDGE OF PUBLIC SECTOR ACCOUNTING SYSTEMS AND FRAMEWORKS. APPLYING KNOWLEDGE AND UNDERSTANDING STUDENTS WILL LEARN TO APPLY PUBLIC SECTOR ACCOUNTING RULES, CRITERIA AND TECHNIQUES TO BUDGETARY AND FINANCIAL REPORTING ISSUES. MAKING JUDGEMENTS THE STUDENTS WILL BE ABLE TO ASSESS AND COMPARE DIFFERENT PUBLIC SECTOR ACCOUNTING APPROACHES AND SOLUTIONS AND EVALUATE THEIR COHERENCE WITH THE SPECIFICITIES OF PUBLIC SECTOR ENTITIES. COMMUNICATION SKILLS STUDENTS WILL LEARN HOW TO EFFECTIVELY DISCUSS PUBLIC SECTOR ACCOUNTING APPROACHES AND SOLUTIONS, BOTH IN WRITTEN AND ORAL FORM, WITH THE PRESENTATION OF A PROJECT WORK. LEARNING SKILLS: THIS COURSE WILL ENABLE STUDENTS TO UNDERSTAND THE RECENT DEVELOPMENTS IN PUBLIC SECTOR ACCOUNTING, UPDATE THEIR KNOWLEDGE AND CRITICALLY DISCUSS AND APPLY NEW ACCOUNTING STANDARDS |
| Prerequisites | |
|---|---|
| BASIC KNOWLEDGE OF ACCOUNTING |
| Contents | |
|---|---|
| PART I (15 H.): APPROACHES TO PUBLIC SECTOR ACCOUNTING AND REPORTING IN EUROPE. HISTORY OF PUBLIC SECTOR ACCOUNTING & ALTERNATIVES. DIFFERENCES BETWEEN PRIVATE AND PUBLIC SECTOR ACCOUNTING. BUDGETS AND BUDGETARY ACCOUNTING. THEORETICAL APPROACHES TO FINANCIAL ACCOUNTING PURPOSES AND PRINCIPLES. PART II (15 H.): DIFFERENT PERSPECTIVES IN PUBLIC SECTOR ACCOUNTING HARMONISATION: IFRS, GFS AND IPSAS. IPSAS: HISTORY – SPREAD – USE. IPSAS CONCEPTUAL FRAMEWORK AND VIEWS ON SELECTED NATIONAL FRAMEWORKS. REPORTING COMPONENTS AND RELIABILITY ISSUES. OVERVIEW OF IPSAS ON PUBLIC SECTOR SPECIFIC TOPICS. IPSAS: CASE STUDY. PUBLIC SECTOR ACCOUNTING FUTURE CHALLENGES: EPSAS OUTLOOK. NON FINANCIAL INFORMATION. |
| Teaching Methods | |
|---|---|
| THE COURSE LASTS 30 HOURS (10 ECTS) AND IS ESSENTIALLY BASED ON LECTURES AND DISCUSSIONS OF CASE STUDIES. THE MAIN TOPICS ARE AS FOLLOWS: -PUBLIC-SECTOR ACCOUNTING SYSTEMS. PRIVATE VS PUBLIC SECTOR ACCOUNTING (6 HOURS) -BUDGETS AND BUDGETARY ACCOUNTING (4 HOURS) -THEORETICAL FRAMEWORKS AND ACCOUNTING STANDARDS (6 HOURS) -DIFFERENT PERSPECTIVES IN ACCOUNTING HARMONISATION (2 HOURS) -INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (4 HOURS) -OVERVIEW OF PUBLIC-SECTOR SPECIFIC TOPICS (6 HOURS) -NON-FINANCIAL DISCLOSURE (2 HOURS). ATTENDING THE COURSE IS HIGHLY RECOMMENDED. |
| Verification of learning | |
|---|---|
| THE EXAM CONSISTS OF AN ORAL TEST, MARKED ON A SCALE OF 30/30., WHICH WILL BE HELD IN ACCORDANCE WITH THE DEPARTMENT CALENDAR. PLEASE, NOTE THAT THERE ARE NO INTERMEDIATE TESTS. THE TEST, LASTING APPROXIMATELY 20 MINUTES, IS BASED ON QUESTIONS RELATED TO THEORETICAL AND METHODOLOGICAL CONTENTS OF THE TOPICS INCLUDED IN THE PROGRAM AND COULD ALSO INVOLVE DISCUSSION OF CASE STUDIES. THE EVALUATION WILL BE BASED ON THE FOLLOWING ASPECTS: • QUALITY OF EXPOSURE, IN TERMS OF THE USE OF APPROPRIATE LANGUAGE; • ABILITY TO CORRELATE BETWEEN THE DIFFERENT TOPICS OF THE COURSE AND, WHERE POSSIBLE, WITH OTHER SUBJECTS; • DEMONSTRATED JUDGMENT INDEPENDENCE. THE MINIMUM SCORE OF THE ORAL EXAM REQUIRES KNOWLEDGE OF THE BASIC TOPICS OF PUBLIC-SECTOR ACCOUNTING SYSTEMS AND THE RELATED CONCEPTUAL STRUCTURE. THE MAXIMUM SCORE IS ACHIEVED WHEN THE STUDENT DEMONSTRATES A CRITICAL APPROACH AND THE ABILITY TO CONNECT THE DIFFERENT TOPICS RELATED TO THE DIFFERENT ACCOUNTING SYSTEMS, THE ROLE OF BUDGETS AND BUDGETARY ACCOUNTING, THE EVALUATION OF FINANCIAL STATEMENTS’ ITEMS, ALSO HIGHLIGHTING THE IMPLICATIONS ARISING FROM THE APPLICATION OF DIFFERENT EVALUATION CRITERIA AND METHODOLOGIES. EXCELLENCE REQUIRES THE ABILITY TO CRITICALLY DISCUSS A CASE STUDY. |
| Texts | |
|---|---|
| LORSON, P.C., JORGE, S., HAUSTEIN, E. (2° EDITION, 2023), EUROPEAN PUBLIC SECTOR ACCOUNTING, COIMBRA UNIVERSITY PRESS (EXCEPT CHAPTERS 10, 11, 12 AND 13) |
| More Information | |
|---|---|
| SLIDES AND PAPERS ARE MADE AVAILABLE ON THE WEB (GOOGLE CLASSROOM). |
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