Unit PUBLIC SECTOR ACCOUNTING AND FINANCIAL MANAGEMENT
- Course
- Business administration
- Study-unit Code
- A001408
- Location
- PERUGIA
- Curriculum
- Accounting strategy and control
- Teacher
- Luca Bartocci
- Teachers
-
- Luca Bartocci
- Hours
- 63 ore - Luca Bartocci
- CFU
- 9
- Course Regulation
- Coorte 2021
- Offered
- 2022/23
- Learning activities
- Caratterizzante
- Area
- Aziendale
- Academic discipline
- SECS-P/07
- Type of study-unit
- Obbligatorio (Required)
- Type of learning activities
- Attività formativa monodisciplinare
- Language of instruction
- English
- Contents
- - General outline on public management evolution
- Financial management: characteristics and main issues of accounting in the public realm
- Budgeting
- Focus: engaging citizens in budgeting
- International standards for financial reporting
- Consolidation of financial reports
- Financial Auditing - Reference texts
- - Boivard T., Loeffler E. (2016), Public management and governance, Routledge, London and New York, chapters 1-4 and 8
- Budding T., Grossi G., Tagesson. T, Public Sector Accounting, Routledge, London and New York, 2015
- Additional material is provided by the professor - Educational objectives
- - To be aware of peculiarities of management in public domain and of the main stages of public management evolution in Western countries
- To be able to read and interpret a public budget
- To explore differences between public an private spheres in terms of financial reporting, consolidation of accounts and financial auditing
- To learn the basics of the IPSAS
- To acquire a “research-oriented ” and “critical thinking” approach to understand scientific papers and design a possible thesis - Prerequisites
- No
- Teaching methods
- Lectures, seminars and workgroups
- Other information
- Slides presented in the lessons and any additional material will be uploaded on the website:
https://www.unistudium.unipg.it/unistudium/course/view.php?id=18080 - Learning verification modality
- Groupwork presentations and written exam
- Extended program
- Introduction to the course and syllabus
Understanding Public Sector and Public Management
The Changing Shape of the Public Sector
The Changing Context of Public Policy
Public Management Reforms Across the World
A framework to interpret the public financial management evolution
Introduction to Public Sector Accounting
Basics of Accounting Theories
Public Sector Budgeting
Participatory Budgeting
Financial reporting and international accounting harmonization
IPSAS & EPSAS
IPSAS Conceptual Framework, IPSAS 1, IPSAS 2
An overview of IPSAS on Public Sector specific topics
Financial Consolidated Statement
in the Public Sector
Financial Audit
in the Public Sector