The aim of the course is to provide knowledge about methods, logics, and management tools of public administrations, facilitating the understanding of economic processes, the organization of resources and the measurement of performances.
Knowledge and understanding: The student must acquire the basic concepts concerning the public administration, its structure and its management, with particular attention to the values generated by management operations and related summaries. She/he will also have to develop interpretative skills of corporate values, with specific reference to public entities.
Ability to apply knowledge and understanding: The student will develop an adequate capacity for orientation between the various profiles of study and the various professional skills related to the administrations in the public sector. At the end of the course, the student will be able to recognize the peculiarities of public administrations, interpret the business dynamics through models of value analysis, She/he will be able to use the tools and methods of the business administration applied to public entities, i.e. accounting and control systems.
Making judgments: at the end of the course the student must be able to identify the appropriate models of representation of the public administrations dynamics to be applied to the specific management operations and to discriminate the values according to their nature.
Communication skills: the student must be able to express and describe qualitatively and quantitatively, clearly and effectively, the characteristics and dynamics of the management of public administrations using the technical vocabulary related to the topics covered during the course.
Learning skills: the student must demonstrate a good ability to learn models of representation of the complex operational and decision-making dynamics of business processes. Furthermore, the student must demonstrate that she/he is able to apply the knowledge acquired to specific cases of business operations in the public context.
The analysis of economics, management and accounting of public administrations constitute the core of the course. To this end, the topics under study will be the following: in the first part of the course (24 hours) we will examine: the functions and peculiarities of public institutions; financing and production of public value; in the second part (24 hours): management and the transition from the logic of government to those of governance; institutional and organizational set-ups; accountability; performance evaluation and performance management; in the third part (24 hours): accounting systems, financial statements and the company information system; the authorization function of financial accounting; programming and planning; in the fourth part (24 hours): internal and external control systems of public administrations.
Lesson and case studies
Mussari R. (2017), ECONOMIA DELLE AMMINISTRAZIONI PUBBLICHE, MCGRAW-HILL, MILANO.
IFEL (2015), L'armonizzazione dei sistemi contabili. Verso l'attuazione della riforma, ANCI
Student’s knowledge is verified through a written test and an oral test.
The written test lasts 1 hour and 15 minutes. Students must answer open and / or multiple choice questions as well as conduct some exercises.
The written test score is given by a vote that ranges from 0 to 30.
At the end of the written exam, the student may optionally decide to hold the oral examination, unless he has achieved a grade higher than 26/30. In this case, the student must submit the oral examination, unless he decides to accept 26/30 as the final vote of the exam.
To pass the exam, the student must score a minimum of 18/30.
The student reaches the 18/30 vote, when he demonstrates that he has gained sufficient knowledge of the topics being discussed in the course. To achieve a score of 30/30 and praise, the student must demonstrate that he has gained an excellent knowledge of all the topics dealt with during the course.