International Accounting & Auditing Standards of Public Organizations

SCHOOL

FINANCE AND ADMINISTRATION

DEPARTMENT

ACCOUNTING AND FINANCE

LEVEL OF STUDIES

GRADUATE

COURSE CODE

EY2

SEMESTER

B

COURSE TITLE

International Accounting & Auditing Standards of Public Organizations

INDEPENDENT TEACHING ACTIVITIES
in case the credits are awarded in separate parts of the course e.g. Lectures, Laboratory Exercises, etc. If the credits are awarded uniformly for the whole course, enter the weekly teaching hours and the total credits

WEEKLY
TEACHING HOURS

CREDIT UNITS

Lectures and Exercises with use

3

6

Add rows if needed. The teaching organization and the teaching methods used are described in detail in (d).

COURSE TYPE

general background,
special background, specialization,

general knowledge, skill development

Specialization

PRE-REQUISITE COURSES:

none

LANGUAGE OF INSTRUCTION and EXAMINATION:

Greek

THE COURSE IS OFFERED TO ERASMUS STUDENTS

no

COURSE WEBSITE (URL)

https://eclass.emt.ihu.gr/

Learning Outcomes

The learning outcomes of the course describe the specific knowledge, skills and abilities of an appropriate level that the students will acquire after the successful completion of the course.

Consult Appendix A

·   Description of the Level of Learning Outcomes for each study cycle according to the Qualifications Framework of the European Higher Education Area

·   Descriptive Indexes Levels 6, 7 & 8 of the European Qualifications Framework for Lifelong Learning and Annex B

·   Comprehensive Guide to Writing Learning Outcomes

Modern developments in Accounting and Financial Management of the Public Sector. International Public Sector Accounting Standards and European Public Sector Accounting Standards. Audit Issues in Public Bodies.

Special topics such as Results Management in the Public Sector.

General Skills

Taking into account the general skills that the graduate must have acquired (as listed in the Diploma Appendix and listed below) which / which of them is the course aimed at?

Search, analysis and synthesis of data and information, also using the necessary technologies

Adapting to new situations

Decision making

Autonomous work

Teamwork

Working in an international environment

Working in an interdisciplinary environment

Generating new research ideas

Project planning and management

Respect for diversity and multiculturalism

Respect for the natural environment

Demonstrating social, professional and ethical responsibility and gender sensitivity

Criticism and self-criticism

Promotion of free, creative and inductive thinking

……

Others…

…….

·     Search, analysis and synthesis of data and information using and necessary technologies,

·     Making Decisions

·     Promotion of critical thinking

·     Independent Work

(2)COURSE CONTENT

The main analysis points of the course are:

·         The New Public Financial Administration (NPFA).

·         Cash accounting and accrual accounting. Characteristics of the two systems

·         Nature, concept and operation of Budgets

·         Earnings management in the public sector.

·         The International Public Sector Accounting Standards (IPSAS). Analysis of the standards with exercises.

·         The European public sector accounting standards (European Public Sector Accounting Standards - EPSAS).

·         Audit issues in Social Security Agencies

·         Audit issues in Municipalities

;

·         Audit issues in Public Health Units (Hospitals)

MODE OF DELIVERY
Face to Face, Distance Education etc.

Lifelong education

USE OF INFORMATION AND COMMUNICATION TECHNOLOGIES
Use of T.P.E. in Teaching, in Laboratory Education, in Communication with students

Use of T.P.E. in Teaching, (posting slides and exercises in eclass), in Communication with students (via internet)

TEACHING ORGANIZATION

The way and methods of teaching are described in detail.

Lectures, Seminars, Laboratory Exercise, Field Exercise, Study & literature analysis, Tutorial, Internship (Placement), Clinical Practice, Art Workshop, Interactive teaching, Educational visits, Study preparation (project), Writing work / assignments, Artistic creation, etc.

The student's study hours for each learning activity as well as unguided study hours according to ECTS principles are listed

STUDENT EVALUATION

Description of the evaluation process

Assessment Language, Assessment Methods, Formative or Deductive, Multiple Choice Test, Short Answer Questions, Essay Development Questions, Problem Solving, Written Assignment, Report / Report, Oral Examination, Public Presentation, Laboratory Work, Clinical Patient Examination , Artistic Interpretation, Other / Other

Explicitly defined evaluation criteria are mentioned and if and where they are accessible by students.

Written final exam (70%) in the Greek language including Theory and Exercises

–   30% individual work

– Suggested Bibliography:

·       Cohen S. and Karatzimas S. (2020), Public Sector Accounting: Trends and Practices, Athens University of Economics and Business Publications, ISBN 978-618-83313-5-8