DiEPSAm (Developing and implementing European Public Sector Accounting modules) is a cooperation between
- the Johannes Kepler University Linz (JKU; Austria),
- the University of Tampere (UTA; Finland),
- the University of Rostock (UR; Germany),
- the University of Leicester (UL; United Kingdom) and
- the University of Coimbra (UC; Portugal).
Project duration: October 2016 - September 2019
The project aims to develop academic modules for Bachelor's or Master's degree programmes that concentrates on European Public Sector Accounting.
In the first part of the project, the project team has developed 14 online lectures which provide an overview on accounting theory, harmonisation challenges, IPSAS, and public sector accounting future perspectives (i.e. EPSAS).
You can access the DiEPSAm modules (videos and slides) by registering using the following link:
In the second part of the project, a textbook on "European Public Sector Accounting" was prepared. The textbook was published on 16. October 2019.
Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefore, the topic is of high relevance for both academia and practitioners. This book provides different views about PSA in Europe as of today. It spans topics such as history of PSA, its differences to private sector accounting and finance statistics, as well as budgeting. A main part is devoted to International Public Sector Accounting Standards (IPSAS) by addressing their spread, conceptual framework and selected public sector specific standards, including a case study. Also, consolidated financial reporting is covered by drawing examples. This textbook is not only of use for students and researchers, but interested readers that seek for broad perspectives on PSA such as practitioners and members of intergovernmental organisations. It intends to complement university teaching modules on PSA as those accessible for free under www.offene.uni-rostock.de/online-course-european-public-sector-accounting.
Imprensa da Universidade de Coimbra / Coimbra University Press
You can download / buy the textbook here: