2017/2018

2018/2019

DM270

SECS-P/07 (BUSINESS ADMINISTRATION)

DEPARTMENT OF POLITICAL AND SOCIAL SCIENCES

GOVERNMENT AND PUBLIC POLICIES

PERCORSO COMUNE

2°

1st semester (01/10/2018 - 14/12/2018)

6

44 lesson hours

Italian

ORAL TEST

MAGLIACANI MICHELA (titolare) - 9 ECTS

The Course is part of the advanced public management training.

The Course, divided into two Parts, aims to provide students with an in-depth knowledge of Public Administrations according to an economic-business approach, focusing specifically on governance, management and information-accounting system of public entities. At the end of the first Part, students are able to interpret the budgets and statements of the management of public bodies in light of the accounting reform (Legislative Decree 118/2011 and subsequent). At the end of the second Part, students are able to support the implementation process of the Participatory Budgeting and to prepare an accountability report as a tool of social reporting of local public services

Part I of the course (6 CFU) consists of the following contents:
- Public Administrations: notions and characteristics
- Governance, Management and Accountability of local public entities
- The mandatory accounting documents of the Local Authority
- Consolidated Financial Statements of the Local Public Administration Group

Part II is focused on the following topics:
- The Participatory Budget
- The Social Report

The Course is divided into two Parts: Part I for the Course h corresponds to the program of the 6 CFU Course and Module 2 which, added Module I, composes the program of the 9 CFU Course. Both are developed mainly through lectures, which are accompanied by case studies and in-depth seminars.

I Part:
Mussari R. (2017), “Economia delle amministrazioni pubbliche”, McGraw-Hill Education.
II Part (in addition to the first reference):
1) Bartocci L., Grossi G., Natalizi D., Romizi S. “Lo stato dell’arte del Bilancio partecipativo in Italia”, Azienda Pubblica, 1/2016.
2) Tieghi M, Gigli S. “L’introduzione della contabilità economico-patrimoniale negli Atenei”, Azienda Pubblica, 1/2015.
3) Carini C., Rocca L., Teodori C., Veneziani M, “Il bilancio consolidato negli enti locali: prime considerazioni sulla qualità della regolamentazione in Italia”, Azienda Pubblica, 2/2016.
4) Marcon G., Russo S., “Significatività dell'informazione contabile nel bilancio sociale delle aziende pubbliche”, Azienda Pubblica 2-3/2008.

The exam consists of an oral test that will allow the teacher to evaluate the knowledge of the topics covered in the two modules of the course.
There is an optional (written) test in itinere, which will contribute to the final evaluation. In fact, the student will have the opportunity to accept or refuse the test in progress: in the first case student will only have to do the oral test in relation to the part of the program not included in the written exam. The test in itinere, if passed with acceptance of the score by the student, is valid for 13 months.

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