Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2016/2017
Belonging course: 
Course of Master's Degree Programme on MANAGEMENT PUBBLICO
Location: 
Napoli
Disciplinary sector: 
BUSINESS ADMINISTRATION AND MANAGEMENT (SECS-P/07)
Credits: 
5
Year of study: 
2
Teachers: 
Cycle: 
Second semester
Hours of front activity: 
40

Language

Management and Accounting of Public Utilities

Course description

Transfer the necessary knowledge to the students to understand and interpret, in a managerial perspective, the financial and non financial data produced by public utilities.

Prerequisites

Knowledge concerning business economics and the functioning of public administrations.

Syllabus

The course consists of two parts that are separate but connected and consequential in the construction of the course and in the analysis of the topics.
The first part of the program is focused on the exam of public utilities, as entities providing services to the community. Particular importance is given to public sector companies.
To this end, after examining the concept of public service and the managerial effects deriving from the pursuit of the public interest, the course focuses on the different ways in which the aforementioned services can be provided. This investigation leads to the examination of the techniques of collecting financial data in the perspective of the support these data can provide to the management of the institution and to the interpretation of financial statements.
In this view, the course focuses on some of the main financial and non-financial information for the preparation of external reports. Attention is dedicated to practical documents concerning the preparation of the management report and the strategic and organizational process leading to the preparation of the integrated reports.

The Public Utilities' financial and non-financial collection data and their managerial analysis.

Teaching Methods

Traditional lectures, analysis of business studies, with an high interactive debate.

Textbooks

The sections of the aforementioned references, texts handouts and contributions to be used for the exam preparation will be indicated during the course.

Learning assessment

Examination of business cases selected by the students and oral exam.

More information