Learning outcomes

After performing the course the student understands the basics of public sector financial and budgetary accounting and their differences compared to correspondin accounting in enterprises (for-profit-organisations). Laerning objecives include the elementary features anmd principles of public sector accounting. The students learn to know the conceptual Frameworks of public sector accounting. Learning objectives include, in addition, the following:
- the present regimes of public sector financial and budgetary accounting in Europe,
- the history, framework and content of the International Public Sector Accounting Standards of IFAC,
- the framework and content of the EPSAS standards (European Public Sector Accounting Standards) planned by the European Commission and Eurostat,
- the differences between the IPSAS and EPSAS standards, and
- the content and practices of consolidated book closures in the public sector.

Contents

This course is based on the DiEPSAm Erasmus+ project that developed an academic module for Bachelor or Master degree programmes that concentrates on European Public Sector Accounting. The content of the module is below, in all 28 hours.
The European Commission, authorizing Eurostat, aims to harmonize public sector accounting in Europe using European Public Sector Accounting Standards (IPSAS) as a basis of reference. As public sector accounting in Europe is currently very heterogenous, professionals and academics in Europe face tremendous challenges. In particular, there will be a large need for university graduates that are knowledgable in public sector accounting and that are aware of the differing public sector accounting regimes accross Europe. This course will fulfill these needs.
The DiEPSAm course is held twice during the project term: Autumn / winter term 2017/18, Autumn / winter term 2018/19 (preferably also by exporting the module to other universities outside the project). A Textbook written in 2018/2019 completes the lecture materials. The teachers come from the five cooperating universities. The teaches in the University of Tampere are professor Lasse Oulasvirta and university teacher Pasi Leppänen (also a certified public sector auditor).
The link to the DiEPSAm project and learning site is:
www.wiwi.uni-rostock.de/en/diepsam/home

Evaluation

2017–2018

Teaching

Archived Teaching Schedule. Please refer to current Teaching Shedule.

HALVAL1 Developing and implementing European Public Sector Accounting modules