OVERVIEW

The Accounting of the State and Public Bodies focuses on the study of the theoretical principles, the normative discipline and the economic and financial instruments that constitute the accounting system of the Public Administrations. The main areas of study are the planning tools, the budgets, the methods of managing public assets and the forms of control of the different levels of government, from the European one to the National one to that of the local territorial dimensions.

AIMS AND CONTENT

LEARNING OUTCOMES

The course aims to provide knowledge of the structure and mechanisms of public finance with particular regard to the analysis of the effects on the economic system, of the principles and tools for the coordination of accounting data at European, national and local level, of accounting detection systems of public entities and of tools for the control, measurement and evaluation applied to the management of the public sector.

AIMS AND LEARNING OUTCOMES

Public Sector and Public bodies Accounting focuses on the study of the theoretical principles, the normative discipline and the economic and financial instruments that constitute the accounting and financial system of the Public Administrations.

The teaching belongs to the training activities characterizing the course, legal framework, and it is held by an internal teacher of DISPO. The teaching is in the Administrative Law scientific-disciplinary area.

The purpose of the teaching of Public Sector and Public bodies Accounting is to provide the theoretical assumptions and cognitive cornerstones of the rules that in the Public Administrations oversee the formation of choices on accounting aggregates, on their representation and on their governance, also for the purposes of the political and managerial responsibility on the effects produced.

At the end of the course the student, having the necessary technical and economic cultural background,  will be able to analyze the contents of the main budgetary documents of public subjects, assessing also their political repercussions by virtue of the knowledge of specific decision-making processes and economic and financial interactions between the different levels of government.

Specifically, the student will be able:

- to know the accounting meaning of the qualitative and quantitative dimension of the items in the public budget;

- to understand the meanings of the political choices contained in the economic planning documents and in the public administration budget documents underlying the quantification of the aggregates of revenue and expenditure;

- to adequately read the system of interaction of economic and financial flows between different levels of government that influence the contents of the various accounting documents;

- to autonomously evaluate the effects on the dimension of public administration budgets as a translation of the application of general and sector policies resulting from social, historical and economic visions, subject of study and further study in other lessons of the course.

PREREQUISITES

In order to deal effectively and adequately with the teaching contents it is important for students to have acquired the knowledge related to national and European public organization, and more specifically those relating to the administrative organization, its structuring and its main operating rules. Equally important is the knowledge of the main topics of political economy and, even more, of economic and financial policy.

It is advisable to have taken exams of Administrative Law, Economic Policy and / or Finance Science.

TEACHING METHODS

The course consists of face-to face lectures given by the professor assisted, during discussion of particular topics, by sector experts from roles or positions in Public Administrations. The subject of the lectures is the discussion of the theoretical topics covered by the program, with the final part of each lesson dedicated to the discussion, in interaction with the students, of a current topic taken from the economic press and closely related to the topic discussed during the lesson.

Attending students are given the opportunity to take a written test of self-assessment in progress, limited to the program carried out, with subsequent correction.

SYLLABUS/CONTENT

Public finance and the national and local public accounting set of rules within the system of European regulations. The subjects included in the public context and the principles and rules of accounting and financial connection and coordination of the European Union, of the State, and of other Public Administrations. Public accounting and national accounting and means for planning, surveying and reporting administration and management activity.

Management of public goods and contractual activity in Public Administrations. Accounting activity control bodies and patterns, and the liability system.

RECOMMENDED READING/BIBLIOGRAPHY

C. De Rosa, Compendio di Contabilità dello Stato e degli Enti Pubblici (Accounting Compendium of the State and Public Bodies); Simone, 2017 (or other more recent edition);

or alternatively,

G. D Luca, Manuale di Contabilità dello Stato e degli Enti Pubblici (Accounting Manual of the State and Public Bodies), Simone, 2017 (or other more recent edition)

Students attending lectures will receive handouts on the main topics covered that will replace the corresponding parts of the texts indicated for both the intermediate written test and for the final exam.

TEACHERS AND EXAM BOARD

Exam Board

GIUSEPPE PROFITI (President)

FABRIZIO GAZZO

GIOVANNI BATTISTA PITTALUGA

NICOLA GIANCARLO POGGI

LESSONS

LESSONS START

The lessons will start on 27/09/2018 at 16.00 at the Albergo dei Poveri

Class schedule

PUBLIC SECTOR ACCOUNTING

EXAMS

EXAM DESCRIPTION

The exam consists of an oral test, normally sustained before an exam commission composed by the teachers of the subject. For the students who attend the lectures, it is possible to perform an intermediate written test, according to modalities that will be communicated in class, aimed at assessing the level of learning of the first part of the course. The parts on which the written test will take place will be indicated at the beginning of the lessons. The result of the test, at the discretion of the student, can be considered during the official oral exam. In this case the official oral exam will focus only on the second part of the course.

ASSESSMENT METHODS

As a rule, unless different needs resulting from the candidate's answers, the oral exam is divided into three questions.

The first question is generally a broad question, which allows a structured answer.

In this way it is possible to evaluate the learning of the candidate linked not only to the memorization of specific notions but also to the organization of thought and the articulation of the discourse.

Subject to the evaluation are the completeness of the topics dealt with, the overall construction of the answer, the order in the sequence of the concepts, the possible links established between different topics covered in the course, the actual understanding of the substance of what is exposed, the critical capacity of the candidate, as well as, where possible, placing the answers within the general principles of Accounting of Public Bodies.

Exam schedule