Students will develop understanding of the evolution, at an international and national level, of the accountability of public administrations and of the accounting tools used to respond to the reporting request regarding the use of public resources. Particular attention will be given to the critical comparison between the logics and tools of financial accounting and economic-asset accounting.
The theoretical knowledge acquired will have to be combined with the development of operational skills, both in the aspect of interpreting the budgets and reports of public administrations and of understanding the techniques of drafting such documents, with particular reference to local public companies (Regions and Local societies).
Since public accounting is a field characterized by a strong peculiarity of concepts and terminology, one of the objectives of the course will be to equip students with an adequate command of technical language, a prerequisite for the development of specific communication skills.
As an introductory course to the topics covered, it intends to develop in students an autonomy of judgment and learning skills applicable to subsequent in-depth studies, in the continuation of university and post-graduate studies.
Knowledge of Business Economics and General Accounting is required, acquired in the relative teachings of the first level degree course.
1. Notion of governmental non-business entities - 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 in the different sub-sectors of the General Government Sector
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 - the 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 course covers the accounting systems, the budget and the report of local public companies.
The course takes place with lectures and discussion of application cases
Mulazzani M. (a cura di), L’armonizzazione contabile delle Regioni, degli Enti locali e dei loro organismi, Maggioli, 2018.
Oral exam at the end of the course.