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, the principles and tools for the coordination of accounting measures at European, national and local level, the accounting systems of public bodies and the control, measurement and evaluation tools 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 takes place through lectures in which the different parts of the study program are addressed. At the end of each lesson an in-depth study is carried out by one or more participants of the course followed by a debate - comparison on a topic dealt with during the lesson connected to a political or economic topic of current affairs.

If necessary, the course will be held in whole or in part in remote mode through the Teams and Aulaweb platforms.

On particular topics, the lessons will be held together with experts from roles or positions in the Public Administration.

The exam is expected in oral form with assessment of the preparation on the various topics covered by the program, on the ability to relate between the various topics under study as well as on the relationships with other economic, legal and political science disciplines.

In the case of a face-to-face course, a written test will be held halfway through the course, reserved for attending students only and concerning the part of the program covered up to that date. The grade obtained in the written test taken can be considered, at the student's discretion, in the overall evaluation of the grade in the oral exam. In the event of acceptance of the mark obtained in the written test, the oral exam may be carried out on the part not included in the program covered by the written test. In the event of refusal of the mark obtained on the written test, the oral exam will be taken on the course program in its entirety.

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

Brandolini E. - Zambardi V., La contabilità Pubblica, terza Edizione, Wolters Kluwer CEDAM, 2019