Budget Accounting

Learning Results

Encourage development of a new managerial mindset taking into account the country’s integration in the European Union. Providing the development of professional skills in the implementation of new accounting and financial systems in the public entities. Providing the essential tools for effective management and control of real estate as well as an efficient and effective management of public money through modern techniques of public money, management, financing and investment management. Monitor the process of standardization in the public sector.

Program

1.Introduction to the Study of Public Finances 2.The Case Management in Public Services 3.The New Public Management and Financial Information 4.International Accounting Standards applicable to Public Sector 5.Characterization of the Public Sector in Portugal 6.The Financial and Administrative Reform of the State (RAFE) 7.The Organization Budget, Finance and Property Public Sector 8.The Budget Framework Law 9.The Accountability 10.Exercises of practical application of materials

Internship(s)

NAO

Bibliography

Araújo, J. Filipe (2001), “Tendências recentes de abordagem à reforma administrativa”, Revista Portuguesa de Administração e Políticas Públicas, I (1), APAPP Barbosa da Silva, António (2000), Auditoria do Management Público, Lisboa, Universidade Autónoma de Lisboa CAIADO. ANTÓNIO C.; PINTO, ANA CALADO (2002). Manual do Plano Oficial de Contabilidade Pública. Áreas Editora. Lisboa. CARVALHO, J. M. MATOS; ALMEIDA, J. J. MARQUES (1994). Estrutura Básica da Contabilidade Pública em Portugal. Jornal do Técnico de Contas e da Empresa, nº 350. COSTA CARVALHO, J.B., PINA MARTINEZ, V. & TORRES PRADAS L. (1999). Temas de Contabilidade Pública. Rei dos Livros. COSTA MARQUES, M.C. (2002). A Prestação de Contas no Sector Público. Dislivro. Lisboa. FRANCO, A.L. DE SOUSA (1995). Finanças Públicas e Direito Financeiro, Volume I. Almedina. Coimbra. PEREIRA, PAULO TRIGO et al (2005). Economia e Finanças Públicas. Escolar Editora.