Pós-Graduação em Public Accounting

Degree details

Degree objectives

Given the challenges currently facing public administrations, it is essential to promote training tailored to specific sectors whose professional performance is governed by particular characteristics. Mandatory for all public administrations, the Accounting Standardisation System for Public Administrations (SNC-AP) combines criteria of legality with those of efficiency, effectiveness and quality, through the integration of three mandatory accounting systems: Budgetary Accounting, Financial Accounting and Management Accounting, as provided for in Decree-Law No. 192 of 11 September 2015. With the implementation and application of the SNC-AP, the aim is to move from management centred on budget execution, settlement and control to management supported by an accounting information system which, in addition to ensuring legal compliance, can support and analyse decisions and enable the development of appropriate indicators for the analysis and evaluation of each entity’s performance.
Given the diversity, complexity and scale of the activities that make up the public sector, the establishment of indicators cannot be based on a single approach. They should be defined, selected and presented by activity, in accordance with the objectives and mission. The aim of this course is to present and describe the accounting model set out in the SNC-AP, in conjunction with the Public Procurement Code, and subsequently, based on accounting information, to calculate indicators that support management and can be disclosed in the financial statements within the Management Report and, where applicable, meet the requirements of the Evaluation and Accountability Framework set out in the Service Performance Evaluation Subsystem (SIADAP1).
School

ESCE - School of Business and Administration
Study mode

e_learning - Pós-laboral
Learning objectives and skills to be developed

Close Learning Objectives and Skills to be Developed [To be translated] Edit Remove
The Postgraduate Course in Public Accounting aims to: Develop in-depth knowledge of the SNC-AP with regard to Budgetary Accounting, Financial Accounting and Management Accounting; Link the application of the SNC-AP with the legal requirements set out in the Public Procurement Code; To calculate indicators from accounting information that support management and evaluate its performance; To equip students with the skills to prepare, analyse, research and develop in the areas of Public Sector Accounting; To provide and deepen knowledge enabling the preparation of dashboards and/or balanced scorecards appropriate to institutions in the public administration sectors, and to draw up the Assessment and Accountability Framework provided for in SIADAP1.
Career opportunities

-
Course coordinator

Vanda Patrícia da Costa Martins
Recognition of prior learning

-
Admission requirements

The information provided does not replace consultation of the Directorate-General for Higher Education (DGES) website and/or the application page.
Qualification requirements

-
Legal framework and accreditation

Regulamento de criação e funcionamento de cursos não conferentes de grau no Instituto Politécnico de Setúbal.

Curriculum / Study plan

1º Ano

Mode	Name	Scientific Area	ECTS
1º Semester	Contratação Pública	CT	7.5
1º Semester	Financial Management in the Public Sector	CT	7.0
1º Semester	O orçamento e a Contabilidade Orçamental e Financeira	CT	8.0
1º Semester	Public Sector Financial Accounting	CT	7.5
2º Semester	Consolidated Accounts in the Public Sector	CT	5.0
2º Semester	Contabilidade e Relato Financeiro nas Administrações Públicas	CT	6.0
2º Semester	Finanças Públicas	F/E	6.0
2º Semester	Management Accounting in the Public Sector	FN	7.0
2º Semester	Public Services Evaluation System	CT	6.0

Select Academic Year:
Type of degree

Postgraduation
Awarded Qualification

Postgraduate
Duration

1 Year
ECTS Credits

60.0
Apply now
Application

Course details

Pós-Graduação em Public Accounting

Degree details

Degree objectives

School

Study mode

Learning objectives and skills to be developed

Career opportunities

Course coordinator

Recognition of prior learning

Admission requirements

Qualification requirements

Legal framework and accreditation

Curriculum / Study plan

1º Ano

Select Academic Year:

Type of degree

Awarded Qualification

Duration

ECTS Credits

Apply now

CONTACTOS

LINKS RÁPIDOS

PORTAIS POLITÉCNICO

UNIVERSO POLITÉCNICO DE SETÚBAL