Public Sector Accounting (PUSA)

Course description



The public sector is comprehensive and concerns many areas of society. Accounting is a central practice for planning, conducting and assessing public sector activities. This course provides a constructive and critical survey of public sector accounting, thereby enhancing the students’ competence within the field.


Intended Learning Outcomes
Intended Learning Outcomes

The aim of the course is twofold. First, after completing the course the student should have obtained knowledge about different techniques and methods of the various public sector accounting practices that are taught in the course.

Second, after completing the course the student should be able relate different public sector accounting practices to each other and to problematize / critically examine public sector accounting on the basis of the course literature.

Upon completion of the course, students should be able to:

Knowledge and understanding

1. Recall and describe the various public sector accounting practices that are taught in the course.

Skills and abilities

2. Apply the course literature and the information obtained during lectures and seminars to problematize/critically examine the various public sector accounting practices that are taught in the course.

3. Argue, both orally and in written text, for possibilities and challenges of various public sector accounting practices by referring to relevant scientific literature.

Judgement and approach

4. Critically reflect and elaborate on the underlying assumptions of different management accounting practices that are thought in the course.

Change semester  


Course title:
Public Sector Accounting
Semester: Spring term 2019
Study period: 4
Rate of studies: 100%
Level: Graduate level (second cycle)
Credits: 7.5
Language of instruction: English

Course code: FE4428

Syllabus

Contact:


Course coordinator:
Toivo Lepp
Head of course:
Fredrik Svärdsten
Examiner:
Fredrik Svärdsten
Student services:
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Teachers: