El consumidor actual y su relación con la música

This chapter gives a brief description about providers of international public accounting training and discusses advantages and disadvantages of their offers. Indicative prices of different types of training and certificates were derived from publicly available data sources. Usually, government-wide capacity-building approaches are subject to public procurement and negotiations, thereby decreasing price units per person significantly.

Table 1: Options for international public accounting training and certification

Provider Type of training Certificate Price per Person

International Providers

ACCA Association of Chartered Certified Accountants

Online Course Certificate in IPSAS GBP 235

CIPFA The Chartered Institute of Public Finance &

Accountancy

Online Course Certificate in IPSAS / Diploma in IPSAS

GBP 220 / GBP 550

In-house training Several partnerships with local professional bodies or Universities to offer tailored IPAS courses within the region or the country

on request

CPA (Ireland) Certified Public Accountants

Online Course CPA Foundation Certificate in Cash Basis IPSAS Financial Reporting / CPA Diploma in IPSAS Financial Reporting

GBP 100 / GBP 550

IASeminar Online instructor- led Course

IPSAS Basics Certificate GBP 990

Classroom training (London / Geneva) Various offers from GBP 1’200 (1 day) to GBP 5’850 (8 days)

In-house training on request

ICAEW Institute of Chartered Accountants in England and Wales

Online Course ICAEW IPSAS Certificate GBP 250 (discounts if >10 users) Classroom training (“worldwide”) on request

CEE Regional Providers

CEF Center of Excellence in Finance (offer in cooperation with CIPFA)

Classroom training (local) & tutorials

Certificate in IPSAS / Diploma in IPSAS

on request

CEE Local Providers

Serbian Association of Accountants and Auditors

Classroom training (local) & tutorials

Accountant / Certified Accountant / Certified Public Accountant (Professional qualification). Tailor-made IPSAS courses good record in corporate accounting, small track record in Public Sector Accounting)

on request

University of Belgrade Classroom / In- House training

Tailor-made IPSAS courses (moderate track record) on request Association of Non-Market Accountants Classroom / In- House training

Tailor-made IPSAS courses (small track record)

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Online vs. classroom training

There are a significant number of online IPSAS certification possibilities, offered by internationally recognized bodies such as CIPFA, ACCA or ICAEW. The vast array of IPSAS online courses reflects the increasing spread of IPSAS accounting reforms taking place on a global level, in turn requiring comprehensive capacity-building approaches within governments. Online courses also reflect the need for up-to-date, flexible, and affordable technical qualifications in a specific field of expertise. Of course, online qualifications come with several advantages and disadvantages, which will be discussed in the following paragraphs.

Advantages include the rather flexible and low-cost environment to achieve an online IPSAS degree. Online courses usually come with comprehensive learning materials, such as interactive workbooks including practical examples, tutorials, self-test questions, and progress reports. Hence, online courses offer a flexible learning environment which can be accessed anytime from anywhere, only requiring a stable internet connection. Trainees usually enroll for a registration period of 12 months, paying an upfront registration fee. The participants of the online courses are then flexible to attempt different IPSAS modules and exams within the given registration period. CIPFA trainees, for example, may attempt the examinations up to four times during the 12-month registration period.

Online IPSAS courses are particularly suited to people with an academic background or vast practical experience in the field of corporate or public sector accounting, aiming to extend their level of expertise in the area of public sector accounting. Although online courses offer various introductory modules, participants should have at least a basic knowledge of accrual accounting, in order to properly benefit from training activities. Furthermore, online course participants should be used to learn autonomously, due to the high level of remote work required. Assuming accessibility is established, online courses would very well fit in any capacity-building approach of a government facing accrual accounting reforms. They include flexible, up-to-date and high-quality certification possibilities for designated IPSAS experts within the government.

Disadvantages include the absence of peer-to-peer learning activities, networking activities, opportunities to share knowledge or experience, and country-specific syllabi of IPSAS online seminars, which have to be considered as important issues within any government accounting reform. Furthermore, most online training seminars require previous general accounting training (i.e. at university level or a private sector professional qualification). Other limitations include language barriers, as most of these online courses are only available in English, French and Spanish. Limited knowledge of these languages amongst relevant stakeholders in CEE countries might pose a severe restriction for capacity building.

In conclusion, online training seminars form an important, complementary aspect of any capacity building approach. It is a proper way to build and establish IPSAS reform expertise and to get a broad, but rather general understanding of the IPSAS. However, the target group needs to be carefully selected. Relevant institutions could include, inter alia: the Treasury, Accounting Methodology Unit, Chief Financial Officers from line ministries, as well as the Supreme Audit Institution.

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The supply of in-house and classroom training is rather fragmented and heterogenous, divided into international, regional, and local providers. Key IPSAS knowledge is concentrated among international providers, who in many cases cooperate with regional and local providers. None of the regional and local providers possess the know-how, experience, and track-record to deliver dedicated IPSAS-reforms in a standalone manner. International bodies may also face difficulties providing such training without support from regional/local providers in language skills and country specific information. Cooperation will be essential to achieve meaningful results, for example close cooperation between the Chartered Institute of Public Finance and Accountancy (CIPFA) and the Center of Excellence in Finance (CEF) in the region, who have a conjoined proven track record of IPSAS training delivery.

Different professional bodies and educational organizations play an active role in the education of accountants in Serbia. The Serbian Accountant and Auditor Association (SAAA) (an official IFAC member) is mainly focused on the education of private sector auditors. Although, the SAAA cooperates with both ACCA and CIPFA, they have a less comprehensive track record in public sector accounting. The University of Belgrade was occasionally contracted by the SAAA with capacity-building mandates, both in the area of corporate and public sector accounting. Additionally, the University of Belgrade has delivered tailor-made public and non- profit accounting training for the Serbian Red Cross Organization and other Non-Profit Organizations. The Association of Non-Market Accountants has no experience in the delivery of IPSAS training, specializing in ICT and legal training for public sector entities to whom the Serbian budget system law applies.

Key advantages of in-house and classroom training include the opportunity to design tailor- made modules and lectures, thereby taking into account the local institutional framework, including for example, specific deviations from IPSAS, the newly developed Chart of Accounts, or local ICT-configurations. Classroom training thus offers the possibility to blend generic IPSAS know-how with local specifics. Tailor-made classroom training thus forms an important and integrated aspect of any capacity-building approach. Disadvantages usually include rather large explicit costs (i.e. fees), resource-intensive procurements aspects, and negotiations with international / local providers.