OVERVIEW

The course aims to analyze the specificities of programming and control systems of public organizations. Through lectures and discussion of case studies, students will be able to understand and use programming, control, and evaluation tools for public sector performance as well as reporting to 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 course aims to analyze planning and control systems of public organizations. It considers the evolution that have undergone theories, methods and tools of planning and control in 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, public healthcare organizations, and state universities.

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 and express a judgment on 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 environments and stakeholders.

Learning ability: Students will develop adequate learning skills that allow them to independently deepen the main topics of the discipline, especially in the work contexts in which they will operate.

PREREQUISITES

None.

TEACHING METHODS

The course 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.

Students who have valid certification of physical or learning disabilities  and who wish to discuss possible accommodations or other circumstances regarding lectures, coursework and exams, should speak both with the instructor and with Professor Serena Scotto (scotto@economia.unige.it), the Department’s disability liaison.

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.
• Measurement and assessment of performance in public organizations.
• Sustainability reporting.

RECOMMENDED READING/BIBLIOGRAPHY

The textbooks will be provided during the course.

Libri di testo:

- Anselmi L., Pozzoli S., 2019, Le aziende pubbliche, Franco Angeli.

- Mussari R., 2017, Economia delle amministrazioni pubbliche, McGrawHilloppure AAVV, 2023, Contabilità e finanza pubblica, Zanichelli

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

Exam Board

ELISA BONOLLO (President)

FRANCESCO GIOVANNI AVALLONE

PAOLA RAMASSA

LESSONS

LESSONS START

First semester

Class schedule

PLANNING AND CONTROL SYSTEMS IN PUBLIC ADMINISTRATIONS

EXAMS

EXAM DESCRIPTION

The final exam is an oral examination.

ASSESSMENT METHODS

The oral exam is aimed at verifying that students understand and are able to effectively communicate the planning and control system of public organizations, particularly the budget system and accounting information tools.

Exam schedule

FURTHER INFORMATION

See the Aulaweb website of the course.