Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
Belonging course: 
Disciplinary sector: 
Year of study: 
Second semester
Hours of front activity: 



Course description

Students will understand current trends in the field of accountability and financial reporting of public sector entities, both nationally and internationally. This will include deep understanding of the role and characteristics of different accounting systems, ranging from cash to full accrual accounting systems. The Corse will provide students with both conceptual knowledge and operational abilities in budgeting and financial reporting, with specific regards to regions and local governments. Mastering of government accounting terminology will be a topic of the Course, due to its relevance to the development of adequate communication skills. As a major outcome, students will develop their own judgement and learning abilities as a basis to further developments along their masters' degree and post-master careers.


Basic knowledge of economics of non-business entities and accounting foundations to be acquired in the relevant classes of the Bachelor degree.


1. Historical evolution and characteristics of the accounting systems in the public sector: traditional scope - authorization of government expenditure and prominence of the approved budget - use of the budget for planning and control purposes - cash and obligation-based budgetary accounting systems: objectives, scope, rules, method, typical results - new dimensions of accountability - the role of accrual accounting - international trends - the IPSAS

2. The accounting reform in Italy: recent laws for accounting harmonization, subsequent application decrees and implementation state-of-the-art in the different sub-sectors of the general government

3. The accounting system, budgeting and financial reporting of Regions and local governments in Italy: general accounting principles - the applied principle for obligation-based budgetary accounting - mid-term budget framework and the Documento Unico di programmazione - structure of the approved budget - general and partial balances in the approved budget - budgetary accounting during the year - end-of-year budgetary account and the notion of financial position - accrual basis of accounting and the applied principle for accrual accounting - statement of financial position - statement of financial performance - integration between budgetary and accrual-based financial accounting

The scope of the Course encompasses accounting, budgeting, and financial reporting of public sector entities.

Teaching Methods

The Course is developed through lectures and discussion of study cases.


Mulazzani M. (ed.), L’armonizzazione contabile delle Regioni, degli Enti locali e dei loro organismi, Maggioli, 2015.

Learning assessment

Final oral exam.

More information