Organisational Simulation II

In-depth knowledge of the scientific areas taught throughout the course

Learning through discovery in simulation environments.

The objectives of this Course Unit are as follows:

• Provide students with greater coverage in addressing specific issues of public management, both conceptually and in practical terms, as well as issues related to accounting reporting in the public sector;
• Develop sensitivity to the benefits and the importance of harmonious integration of knowledge from the scientific areas taught throughout the course and their consolidation, leading to a practical vision of their future career path;
• Understand and use specific software for public sector organizations, which allows the production of documents for internal and external use, as well as drawing up control and analysis maps and financial statements;
• Stimulate the ability to search for information, awakening the appetite for attitudes of curiosity, for the development of the potential for identifying opportunities and problems, as well as for the analysis and interpretation of information in the context of the public sector;
• Interpret and correctly apply the public accounting regulations;
• Promote teamwork in order to bring the classroom environment closer to the real work environment;
• Make students aware of the relevance of using information technologies in the management of public sector organizations;
• Develop critical analysis of your own work and that of others;
• Recognize the importance of analyzing information for decision making, through the preparation of the management report and other accountability documents.

In short, given the above objectives, it is expected that throughout the semester students:

• develop their professional skills and competences in the field of public accounting and management;
• manage to integrate and consolidate the knowledge acquired throughout the course, in an interdisciplinary perspective.

I – Budget

II – Expense Processes

III- Revenue movement

IV – Patrimony

V – Tax obligations

VI – Accounting exploration

VII – Tax obligations and accountability

NAO

Fundamental Bibliography

CARAPETO, A. C. C.; FONSECA, M. D. F. (2014). Administração pública: modernização, qualidade e inovação, 3ª Edição. Lisboa: Editora Sílabo.

CARVALHO, João Carvalho et al (2017). Contabilidade Orçamental Pública de acordo com o SNC-AP. Áreas Editora.

CRANTSCHANINOV, Tamara Ilinsky (2019). Introdução à gestão pública. São Paulo: Senac.

DIAS, Reinaldo (2017). Gestão pública: Aspectos atuais e perspectivas para atualização. São Paulo: Atlas.

NEVES, Arminda (2002). Gestão na Administração Pública. Cascais: Pergaminho.

Nunes, Alberto Velez et al. (2019). O Sistema de Normalização Contabilística: Administrações Contabilísticas: Teoria e Prática, 2.ª edição. Almedina.

PEREIRA, Paulo Trigo et al (2016). Economia e Finanças Públicas, 5.ª Edição. Lisboa: Escolar Editora.

RIBEIRO, Pedro Soutelinho Correia (2016). SNC-AP Sistema de Normalização Contabilística para as Administrações Públicas. Porto: Vida Económica.

SANTOS, Clezio Saldanha dos (2017).  Introdução à Gestão Pública, 2ª Edição. São Paulo: Editora Saraiva.

Complementary Bibliography

AIRC, SCA Documentos Previsionais Manual de Formação.

AIRC, SCA – Receita e Despesa Manual de Formação.

AIRC, Sistema de Gestão de Pessoal – Manual do Utilizador.

AIRC, SIC – Sistema de Inventário e Cadastro Patrimonial Manual de Formação.

Manual de implementação do SNC-AP, versão 2 – Junho 2017 (online)