نظرة عامة على البرنامج

Bachelor of Arts (Honours) in Public Sector Accounting

The Bachelor of Arts (Honours) in Public Sector Accounting is a comprehensive program designed to provide students with a systematic understanding of accounting principles and concepts, particularly in the context of the public sector. The program aims to equip students with the knowledge, skills, and competencies required to fulfill their roles within Corporate Services and Finance-related functions.

Program Overview

The program covers a wide spectrum of accounting functionality, including financial reporting, auditing, taxation, and public procurement. It is designed to meet the needs of students who do not hold a university qualification in the accountancy field. The program is tailored to the Maltese public sector environment, covering Maltese financial regulations and applicable legislation.

Program Structure

The program is offered on a part-time evening basis and consists of five years of study, with a total of 180 ECTS credits. The program is divided into five years, with each year comprising two semesters.

Year 1

• Semester 1:
  • ACC2015: Budgetary Planning and Control and the Public Sector (4 ECTS)
  • ACC2231: Financial Reporting and the Public Sector (1) (4 ECTS)
  • ACC2291: Information Technology and the Public Sector (4 ECTS)
  • ACC2301: Procurement and the Public Sector (4 ECTS)
  • EMA2001: Introduction to Research (2 ECTS)
• Semester 2:
  • ACC1101: Accounting Principles and the Public Sector (6 ECTS)
  • ACC1812: Costing Principles and the Public Sector (4 ECTS)
  • ACC2294: Auditing and the Public Sector (4 ECTS)
  • PAM2100: Public Sector Regulations and Legislation (4 ECTS)

Year 2

• Semester 1:
  • ACC2295: Performance Measurement and the Public Sector (4 ECTS)
  • ECN1005: Principles of Economics (4 ECTS)
  • IOT3110: Creative and Critical Thinking for Public Officers (4 ECTS)
  • PPL1083: Theoretical Aspects of Public Management (6 ECTS)
• Semester 2:
  • ACC2271: Risk Management and the Public Sector (4 ECTS)
  • ACC2292: Financial Reporting and the Public Sector (2) (6 ECTS)
  • ACC2361: Introduction to Tax Administration and the Public Sector (4 ECTS)
  • PPL1941: Corporate, Financial and Public Governance (4 ECTS)

Year 3

• Semester 1:
  • EMA2000: Standards of Conduct in Business and Government (4 ECTS)
• Semester 2:
  • ACC2293: Financial Reporting and the Public Sector (3) (4 ECTS)
  • ACC2296: Audit and Assurance and the Public Sector (8 ECTS)
  • ACC2297: Financial Management and the Public Sector (8 ECTS)
  • PPL1082: Research Methods for Evidence-Based Policy (8 ECTS)
  • PPL2044: Interpreting Data for Policy Analysis (4 ECTS)

Year 4

• Semester 1:
  • ACC3132: Financial Reporting and the Public Sector 4 (6 ECTS)
  • ACC3133: Management Accounting and the Public Sector (6 ECTS)
  • ACC3134: Taxation and the Public Sector (4 ECTS)
  • PPL3223: Local Government Financial Regulations and Procedures (4 ECTS)
• Semester 2:
  • ACC3821: Company Law for Accountants (4 ECTS)
  • ECN2998: Economics for the National Public Administration (6 ECTS)
  • PPL1505: History of Maltese Public Service (2 ECTS)
  • PPL3601: Political and Financial Supranational Governance (4 ECTS)

Year 5

• Semester 1:
  • ACC3137: Fiscal Responsibility Legislation and Institutional Structures (4 ECTS)
  • PPL3108: Regulatory Policy and Institutions (4 ECTS)
• Semester 2:
  • ACC3136: Financial Reporting and the Public Sector 5 (6 ECTS)
  • ACC3138: Managerial Finance and the Public Sector (6 ECTS)
  • ACC3140: Dissertation (10 ECTS)
  • PPL3016: European Funding Framework (6 ECTS)

Admission Requirements

Applicants must satisfy the Faculty Admissions Committee that they have reached the academic standard required to follow the course with profit. Admission to the course may be restricted to applicants who are nominated by the Public Service, provided they are eligible for admission.

Fees

The fee per academic year for non-EU applicants is Eur 4,250.

Career Prospects

As a holder of this degree, you will become a public sector official able to fulfill your role within Corporate Services and Finance-related functions. The degree will also facilitate further studies at the Master's level and aid in career progression.

Learning Outcomes

By the end of the course, you will be able to:

• Explain and apply accounting principles and concepts with particular reference to the external financial reporting framework of the public services.
• Describe and apply the rules and legislation applicable to public procurement.
• Explain and demonstrate the stages in managing and performing an audit, and prepare reports on the findings.
• Apply economic rationale for the state, taking into consideration issues of equity and efficiency.
• Assess the applicability of tax legislation to practical situations.
• Identify the different structural and investment funding opportunities made available by the EU.
• Implement the principles of good governance and ethical behavior at the local and regional levels.
• Incorporate the requirements of the Fiscal Responsibility Act in the job description of Public Sector Accounting Managers.
• Apply and interpret advanced forms of financial analysis tools, including EU statistical reporting as prepared by the National Statistics Office.