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Accounting in the Public Sector

Semester 2 · 27607 · Master in Public Policy and Innovative Governance · 6CP · IT


The course adopts an approach that emphasizes the study of public management from both theoretical and practical perspectives, with a particular focus on local authorities. It examines the key characteristics of Italian public administrations, analyzing their managerial and accounting processes. Specifically, the course delves into the modified cash basis of accounting, planning, budgeting, and control systems, as well as corporate social responsibility, innovation, and digitalization.

Teaching Hours: 36 (12 TBA + 12 TBA + 12 TBA)
Lab Hours: -
Mandatory Attendance: Attendance is recommended, but not mandatory.

Educational objectives
ILO (Intended Learning Outcomes) Accounting in the Public Sector ILO1 Knowledge and understanding ILO1.1 The student will acquire knowledge of organisational models, the business factors involved in the organisation of public enterprises operating in different sectors (international organisations, central government, local authorities, health, public enterprises) and the consequences for the community. The student will also acquire knowledge necessary for developing, managing and evaluating the impact of public projects, and knowledge useful for analysing organisational innovation processes and interpreting current tools and trends relating to personnel management in public companies. ILO2 Ability to apply knowledge and understanding ILO2.1 The student will acquire the ability to: - identify and distinguish management concepts and problems in relation to real or hypothetical situations concerning public institutions and companies also in different contexts (e.g. different services/activities/institutions, different local or international institutional levels); - develop and administer projects from the design phase to the operational execution phases, including the assessment of their impact on society, the economy and the environment. ILO3 Autonomy of judgement ILO3.1 The student will acquire the ability to: - apply acquired knowledge to interpret economic and business phenomena in order to make directional and operational decisions in the context of public administration; - select data and use appropriate information to describe a problem concerning the design, implementation and evaluation of public sector projects and policies, aiming at innovation and improvement of processes, products and results. ILO4 Communication skills ILO4.1 The student will acquire the ability to communicate effectively in oral and written form the specialised content of individual disciplines, using different registers according to the target audience and communicative and didactic purposes, and to evaluate the educational effects of his/her communication. ILO5 Learning skills ILO5.1 The student will acquire the ability to: - use information technology autonomously to carry out bibliographic research and investigations and for one's own training and updating.

Further information
10 hours teaching assistantship (TBA) Lecturer to be defined


Sustainable Development Goals
This teaching activity contributes to the achievement of the following Sustainable Development Goals.



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