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Course unit, curriculum year 2019–2020
HALJTS12

Developing and Implementing European Public Sector Accounting Modules, 5 cr

Tampere University
Teaching periods
Active in period 1 (1.8.2019–20.10.2019)
Active in period 2 (21.10.2019–31.12.2019)
Active in period 3 (1.1.2020–1.3.2020)
Active in period 4 (2.3.2020–31.5.2020)
Course code
HALJTS12
Language of instruction
English
Academic year
2019–2020
Level of study
Advanced studies
Grading scale
General scale, 0-5
Persons responsible
Responsible teacher:
Lasse Oulasvirta, Professori
Responsible organisation
Faculty of Management and Business 100 %

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

Learning outcomes
Studies that include this course
Completion option 1

Participation in teaching

09.09.2019 22.05.2020
Active in period 1 (1.8.2019–20.10.2019)
Active in period 2 (21.10.2019–31.12.2019)
Active in period 3 (1.1.2020–1.3.2020)
Active in period 4 (2.3.2020–31.5.2020)