General provisions

Course within the Master's Programme in Accounting, Auditing and Analysis. The course syllabus was approved by the board of the Department of Business Studies on delegation from the Faculty of Social Sciences and takes effects as of 2010-01-18.

Entry requirements

A Bachelor's degree, equivalent to a Swedish degree of at least 180 credits including the equivalent to 90 credits in Business Studies. Proficiency in English. Exemption D-level: 120 credits including Business Studies A, B and C 90 credits.

Learning outcomes

The course aims at providing the student with knowledge and comprehension on the particular conditions relevant for public sector accounting and auditing. Aiming at increasing the student's comprehension of such conditions three main perspectives will be addressed: organisational, professional and legal. The student will be able to understand and analyse public sector accounting and auditing from a broad perspective, thus both financial and non-financial accounting and auditing as well as different forms of performance measurements.

After the course, the student is expected to:

1: Have acquired understanding and knowledge about different conditions relevant for public sector organisations both from a financial and a legal perspective.

2: Have acquired basic understanding and knowledge about management and control of public sector organisations concerning different aspects important to accounting and auditing.

3: Be able to identify and apply relevant laws and regulations to given cases.

4: Independently analyse accounting reports.

Content

The course begins with a presentation of the institutional conditions for public sector organisations. This part is followed by an introduction to public sector management and control as well as laws and regulation relevant for public sector accounting and auditing. After these introductory sections, the course will be divided into two tracks – international track and Swedish track – of which the students can choose either. For students following the Swedish track, the next section consists of a specialisation in Swedish legal conditions, including Swedish financial accounting for counties and municipalities. For students following the international track, the next section consists of an assignment to identify and apply relevant legal conditions in a chosen country. The final section, also divided into two tracks, considers different aspects of financial and management audit in public sector organisations.

Instruction

The course language is mainly English although the Swedish track will be taught in Swedish. The course language in the international track is English. The course is based on a series of lectures and seminars where students discuss and analyse relevant theories and practices. Lectures will provide principal knowledge about central topics of public sector accounting and auditing. Seminars and case analyses require teamwork and attendance is compulsory. For students participating in the international track, tutoring will be provided.

Assessment

The examination consists of three parts:

1: Oral presentations in seminars

2: Written assignments

3: Project report at the end of the course

Grades will be given in accordance with the Swedish grading system and the ECTS grading system. The following grades will be used: VG (pass with distinction: ECTS A or B), G (pass ECTS C D or E), and U (fail: ECTS F). The grading is a weighting of the performance of different examinations using study units. The final grade of the course is determined after taking into consideration the different parts of the examination. The course consists of obligatory passes. ECTS-grades are used as supplementary information. More detailed grading criteria are presented in the study guide that the student will get access to at the beginning of the course. Assignments and exams handed in late will not be graded except in special circumstances. In addition, any remaining assignments and supplements must be completed and handed in at least within two weeks after the end of the course otherwise the entire course (all assignments included) has to be redone the next time course is given, provided there is space in the course.

Uppsala University does not accept cheating and plagiarism. Suspected incidents of cheating or plagiarism are reported to the Disciplinary Committee of the University, which may issue a formal warning to the student or expel the student from the university for six months.

NOTE: Only completed courses can be recognised in your degree.