Learning Results
To encourage the development of a new managerial mindset taking into account the integration of the country in the European Union.
• Provide the development of skills in the implementation of new accounting and financial systems in the public entities.
• Providing the tools needed to implement the POCP, either for budget execution, either on the financial accounts and assets.
Identify the Governmental Accounting Standards (NICP), highlighting key differences with regard to the
accounting legislation applicable in Portugal.
• Provide 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 cash management, management, financing and investment management.
• Provide the main instruments provided by the Management Accounting to determine and control costs, evaluate performance and control the management of public institutions.
Program
1. Characterization of the Public Sector in Portugal
2. The Reform of State Financial Administration (RAFE)
3. The Organization Budget, Finance and Property of Public Sector
4. The Budget Framework Law
5. The Accountability
6. Introduction to the Study of Public Finances
7. The Case Management in Public Services
8. The New Public Management and Financial Information
9. International Accounting Standards applicable to Public Sector
10. Exercises of practical application of materials
Internship(s)
NAO
Bibliography
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Barbosa da Silva, A (2000), Auditoria do Management Público, Lisboa, Universidade Autónoma de Lisboa
Bilhim, J (2000), Ciência da Administração, Lisboa, Universidade Aberta.
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 MARQUES, M.C. (2002). A Prestação de Contas no Sector Público. Dislivro. Lisboa.
FRANCO, A.L. (1995). Finanças Públicas e Direito Financeiro, Volume I. Almedina. Coimbra.
IFAC. Normas Internacionais de Contabilidade para o Sector Público, em http://www.ifac.org/PublicSector/
Neves, Arminda (2002), Gestão na Administração Pública, Pergaminho