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Developing and implementing European Public Sector Accounting modules
Date du début: 1 oct. 2016, Date de fin: 31 août 2019 PROJET  TERMINÉ 

The European Commission, authorizing Eurostat, aims to hamonize public sector accounting in Europe. Thereby, European Public Sector Accounting Standards (EPSAS) are to be developed that use the International 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. In order to account for this development, this project aims to develop an academic module for Bachelor's or Master's degree programmes that concentrates on European Public Sector Accounting.DiEPSAm (Developing and implementing European Public Sector Accounting modules) is a cooperation between the Johannes Kepler University Linz (Austria), the University of Tampere (Finland), the University of Rostock (Germany), the University of Leicester (UK) and the University of Coimbra (Portugal). Each key personen of the strategic partners has significant expertise in the field of public sector accounting, thereby complementing each other in unique ways with their experience.The aim of this strategic partnership is to develop a university module on European Public Sector Accounting, test and evaluate it in the strategic partner universities and transfer it to other universities accross Europe. Thereby this project keeps track of the harmonization of European Public Sector Accounting and the respective EPSAS. Yet, there is no academic module in this theme integrating comparative views. The strategic partners of this project represent diverse national public sector accounting traditions thereby enriching the project by contradicting views, leading to the dicussion of alternative approaches and contributing to a cohesive European society. Thus, project can only be successful as a transnational approach.The outcomes of this project are in line with the objectives and priorities of ERASMUS+ strategic partnerships and will be: Creation of an academic module with a European-wide perspective on a topical theme, labour market relevance and extension of employment possibilities by integrating a highly relevant and still neglected topic in higher education, improved foreign language (English) and culture competences through cooperation with fellow students abroad, enhanced digital competences by using ICT in web conferences, online seminars and online forums with fellow students in partner institutions abroad and improved structured and long-term cross-border cooperation with partner institutions.Methodologically, the strategic partnership will contain the following elements: (1) labor-market relevant, scalable curriculum that enables the transnational dialogue with lecturers and fellow students, (2) the development of teaching material that makes use of ICT and blended learning concepts and is relevant across EU member states, (3) the development of a textbook that is of use for students als well as professionals across the EU.In order to achieve the project goals, the following main activities are realized: a) development of "European Public Sector Accounting" curriculum including module contents and open-access materials, b) module implementation and evaluation, c) revision, enhancement and second implementation of the module, d) transfer of the curriculum to other European universities, e) development of a textbook. Dissemination of this project's outcomes is an integral part of the strategic partnership and will be in particular fostered by 7 multiplier events and the extended network of this project's key persons.



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