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CODE 57078
SEMESTER 1° Semester


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.




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.


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. 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.


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.


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.

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.


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.


R. Rolli, G. Festa, D. Siclari, Scritti Scelti di Contabilità di Stato, Amon, ultima edizione.


Exam Board

MATTEO TIMO (President)


LUCA BALDINI (Substitute)



Classes will start on Friday 24 September 2022 at 4.00 pm in the classrooms of the Albergo dei Poveri.

Class schedule

The timetable for this course is available here: Portale EasyAcademy



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.


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.

Students who have valid certification of disability or Specific Learning Desorders (DSA) on file with the University may request the use of compensatory measures during the exams (e.g. additional time, concept maps, modifications in the written/oral mode), following the guidelines (p. 5) published here.


Students with SLD, disability or other special educational needs certification are advised to contact both the referent Prof. Aristide Canepa (, and the teacher, at the beginning of the course, to agree on teaching methods and examinations that, in compliance with the teaching objectives, take into account individual learning methods and provide suitable ones compensatory instrument.