Università degli Studi di Perugia

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Unit PUBLIC SECTOR MANAGEMENT AND ACCOUNTING

Course
Business administration
Study-unit Code
20A00095
Location
PERUGIA
Curriculum
Accounting strategy and control
Teacher
Luca Bartocci
Teachers
  • Luca Bartocci - Didattica Ufficiale
Hours
  • 63 ore - Didattica Ufficiale - Luca Bartocci
CFU
9
Course Regulation
Coorte 2018
Offered
2019/20
Learning activities
Caratterizzante
Area
Aziendale
Sector
SECS-P/07
Type of study-unit
Obbligatorio (Required)
Type of learning activities
Attività formativa monodisciplinare
Language of instruction
English
Contents
The aim of the course is to provide the relevant information to project, implement and manage the instruments of planning, programming and control in a public administration. Specific attention is given to financial reporting and auditing.
Reference texts
T. Budding, G. Grossi, T. Tagesson (eds.), Public Sector Accounting, Routledge, London and New York, 2014.
Other material will be provided by the teacher.
Educational objectives
The course provides the basic elements of public management and especially covers the main topics of public sector accounting, with specific reference to control and communication of results. In particular, the course is focused on financial reporting, but it intends also to provide notions and improve skills on implementation of managerial tools, as budgeting and performance auditing. The proposed themes are seen in the light of the renewal in the public sector at an international level.
Prerequisites
No prerequisites.
Teaching methods
Face-to-face lessons, study cases, seminars.
Other information
Optional attendance (strongly advised).
Learning verification modality
Written exam.
Extended program
- The Public Sector in the managerial studies
- Elements of Public Management
- Public Sector Accounting: general aspects and users
- Accounting systems: reforms, standard setting and compliance
- IPSAS
- Consolidated financial statements
- Management accounting
- Budgeting
- Financial auditing
- Performance auditing
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