Università degli Studi di Urbino Carlo Bo / Portale Web di Ateneo


MANAGEMENT AND ACCOUNTING OF PUBLIC ADMINISTRATION mutuato
ECONOMIA DELLE AZIENDE E DELLE AMMINISTRAZIONI PUBBLICHE

A.Y. Credits
2020/2021 8
Lecturer Email Office hours for students
Andrea Federici The teacher receives by appointment to be agreed by email

Assigned to the Degree Course

Economics and Management (LM-77)
Curriculum: AMMINISTRAZIONE D'IMPRESA E PROFESSIONE
Date Time Classroom / Location
Date Time Classroom / Location

Learning Objectives

Public Administrations are the subject of study in numerous disciplinary fields. The aim of this course is to grasp the "business dimension" of the course, while respecting interdisciplinary connections, in order to introduce the learner to the economy of companies and public administrations, understood as an autonomous and organic discipline of business economics and not as a conglomeration of norms and practices that are illustrated in monographic and sectorial writings. The course aims to provide the basis for understanding the processes and systems of supply companies, with particular regard to local public administrations.

Program

The business system and the study of public companies
1. The concept of the company in the economic doctrine of the company
2. A possible classification of companies
    2.1. Classification of the activity carried out in relation to objective characters
    2.2. Classification according to the nature of the legal entity
    2.3. Classification according to the nature of the economic entity
    2.4. A system view
3. On the different meanings of "Public Administrations"
4. Public Administrations as "groups of companies"
5. The public administration investigated in its subsystems

The system of goods: the public heritage
1. The system of goods: heritage
2. Elements of public heritage
    2.1. Public goods: legal classification
    2.2. Public goods: economic and business classification
    2.3. Towards systemic management of public goods

The system of people: the organization and the economic subject of the Public Administrations
1. The two subjective components of a public administration
2. The organisational structure of Public Administrations: general characteristics
3. The economic entity of the General Government
4. Relationship between the political and administrative functions
    4.1. The principle of distinguishing between policy and management
    4.2. Privatisation' of the civil service

The system of operations: the management of a public administration
1. Management in its qualitative aspects
    1.1. Directional activities
    1.2. Operational activities
2. The main technical function: production and delivery of public services
    2.1. Modalities of production of public services
    2.2. Modalities of delivery of public services
3. The accounting function: management and recognition in quantitative aspects
4. Some peculiarities of the management of the Public Administrations

The accounting system in the Public Administrations
1. Accountability and purpose of public accounting documents
2. The logic of a coherent and integrated public accounting model
3. General principles of a modern public accounting system
4. Essential documents for a modern public accounting system

Financial management and recording in a public administration
1. The importance of financial management and reporting
2. The logic of public financial management and recording
    2.1. The accounting phases of revenue
    2.2. The accounting phases of exits
    2.3. Cash management and financial competence
    2.4. Waste management
3. The matrix of flows and stocks of financial management
4. The structures of public financial documents
5. Management of the financial budget: savings, diseconomies and variations
6. Overview of financial management and results of operations
7. The discipline of the result of administration
8. The central management role of a correct notion of commitment and liquidation

Management and economic recording in a public administration
1. The importance of management and economic recording
2. Economic competence in distribution management
3. The summary documents of the economic management
    3.1. The reclassified balance sheet
    3.2. Scaled profit and loss account and the significance of the operating result

The concept of economy in public administrations
1. On the economy in general government
2. Economic equilibrium in operation
3. Financial strength and financial needs
4. Efficiency
5. Effectiveness

The system of controls in public administrations
1. On the different forms of control in public administrations
    1.1. Bureaucratic and managerial control
    1.2. The physiological intersection between internal and external controls
    1.3. The matrix of public controls
2. The architecture of the internal control system
    2.1. Principles of administrative and accounting control
    2.2. Elements of management control
    2.3. Characteristics of management appraisal
    2.4 The discipline of evaluation and strategic control
3. On the main external public controls
4. The transversality of the public auditor's function

Learning Achievements (Dublin Descriptors)

- Knowledge and understanding: knowledge of processes and systems characterizing companies and public administrations.

- Applied knowledge and understanding: ability to apply the knowledge acquired and to understand and solve problems related to the economy and management of companies and public administrations.

- Autonomy of judgement: ability to link in integrated and unitary schemes the knowledge acquired during the course and to deal with complex problems independently and with one's own judgement.

- Communication skills: acquire a clear and effective communication skills, thanks to a good command of the vocabulary related to the topics covered during the course.

- Ability to learn: acquire a good ability to learn that allows you to deal independently with the study of issues related to the economy and management of companies and public administrations.

Teaching Material

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

Supporting Activities

During the year, study groups, monographic lessons or in-depth seminars may be organized. Information on these activities will be provided in the classroom, via email or by the secretariat of the Department of Economics, Society, Politics.


Didactics, Attendance, Course Books and Assessment

Didactics

The course involves the use of different teaching methods:

- frontal lessons;

- testimonies by officials / managers of public administrations;

- individual or group work;

- drafting of papers on particular topics;

- classroom discussions.

Course books

M. Paoloni, F.G. Grandis, La dimensione aziendale delle amministrazioni pubbliche, Giappichelli, Torino, 2007, pp. da 19 a 110, da 125 a 159, da 177 a 222, da 251 a 275, da 293 a 576.

Assessment

The evaluation is carried out by means of an oral test.

The evaluation criteria are as follows: 

- Relevance and effectiveness of the responses in relation to the content of the programme; 
- the level of articulation of the response; adequacy of the disciplinary language used.

Each criteria is assessed on the basis of a four-level scale of values/judgements with equal weight assigned to each criterion.

The assessment of the students attending the course who will carry out specific work during the course will also take account of this work.

Additional Information for Non-Attending Students

Didactics

Individual study.

Course books

M. Paoloni, F.G. Grandis, La dimensione aziendale delle amministrazioni pubbliche, Giappichelli, Torino, 2007, pp. da 19 a 110, da 125 a 159, da 177 a 222, da 251 a 275, da 293 a 576.

Assessment

The evaluation is carried out by means of an oral test.

The evaluation criteria are as follows: 

- Relevance and effectiveness of the responses in relation to the content of the programme; 
- the level of articulation of the response; adequacy of the disciplinary language used.

Each of the criteria is assessed on the basis of a four-level scale of values/judgements with equal weight assigned to each criterion.

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