OVERVIEW

The teaching unit aims to examine the planning, control, and reporting systems of public organizations. Through lectures and case study discussions, students will develop the knowledge and skills needed to use planning, control, and reporting tools in public sector organizations and to support accountability toward stakeholders.

AIMS AND CONTENT

LEARNING OUTCOMES

The course aims to provide students with competences and tools helpful in managing public organizations, with a particular focus on planning and control systems.

AIMS AND LEARNING OUTCOMES

The teaching unit aims to analyze planning and control systems of public organizations.

At the end of the lessons, the learning outcomes can be summarized as follows:

Knowledge and understanding: Students will be able to describe the programming and control process in public organizations, understand the accounting principles of cash- and commitment-based accounting and accrual accounting, and interpret the accounting and reporting tools of the central government, local governments and public healthcare organizations.

Ability to apply knowledge and understanding: Students will be able to apply the acquired knowledge, comprehend, and solve problems related to the programming and control process in public organizations. Specifically they will be able to analyze the contents of programming documents and annual budget, maintain and verify the accuracy of accounting records, create a performance indicator system for management control, and analyze reporting documents.

Judgment autonomy: Students will be able to critically analyze the contents of programming and reporting documents in public organizations. Specifically, the expected results are the development of critical thinking and argumentative skills, using, elaborating and evaluating information that can be obtained from tools and documents of planning and reporting of public organizations.

Communication skills: Students will acquire the technical language typical of the discipline to communicate clearly and unambiguously with both specialist and non-specialist interlocutors. Specifically, they will develop the ability to effectively communicate, adapting their communication to the context, using various sources and aids, and managing their social interactions with a collaborative attitude and constructive communication in different settings.

Learning ability: Students will develop effective learning skills that will enable them to independently explore the core topics of the discipline, particularly in their future professional environments.

PREREQUISITES

None.

TEACHING METHODS

The teaching unit is divided into lessons aimed at illustrating, also through seminars and discussions of cases, the teaching topics related to the different types of public organizations. During the lessons, teamwork will be organized on various program topics, requiring analysis of the provided documentation, highlighting critical issues and possible solutions, presentation, and classroom discussion.

SYLLABUS/CONTENT

• From New Public Management to Public Governance.
• The characteristics of public services and the theory of public value.
• Planning and control in the public sector.
• The accounting information system of public organizations.
• The accounting harmonization process and the Italian Accounting Standards (ITAS).
• Measurement performance in public organizations.
• Sustainability reporting.

RECOMMENDED READING/BIBLIOGRAPHY

Recommended textbook is:

Mussari R., 2026, Amministrazioni pubbliche. Economia e management, McGrawHill

A list of the chapters that are covered in the final exam is provided at the beginning of the semester on Aulaweb.

Additional materials will be uploaded on Aulaweb at the beginning of and during the semester.

TEACHERS AND EXAM BOARD

LESSONS

LESSONS START

First semester

Class schedule

The timetable for this course is available here: Portale EasyAcademy

EXAMS

EXAM DESCRIPTION

The final assessment consists of an oral examination.

ASSESSMENT METHODS

The oral exam aims to assess whether students have understood and can effectively communicate the planning and control systems in public organisations, with particular reference to the budgeting system and accounting information tools.

FURTHER INFORMATION

Students with disabilities, SLD or SEN

Students with disabilities, with SLD or with SEN are reminded that, to request exam accommodations, they must first upload their certification to the University website at servizionline.unige.it<https://servizionline.unige.it/>, in the “Students” section. The documentation will be checked by the University’s Services for the Inclusion of Students with Disabilities and with SLD. At the beginning of the course, students are advised to contact the lecturer to agree on exam arrangements which, while respecting the learning objectives of the course, take individual learning needs into account. To request compensatory tools or dispensatory measures, students with disabilities or SLD must fill in the dedicated Webform available at https://unige.it/disabilita-dsa, at least 7 working days before the exam.

Students with SEN may instead send their request by e-mail to the lecturer, copying the Department Representative, Prof. Elena Lagomarsino, at inclusione.economia@unige.it, and the Inclusion Office at inclusione.studenti@info.unige.it.

Requests from students will be assessed by the lecturer and may be approved or rejected.

Ask the professor for other information not included in the teaching schedule