Learning objectives
Plan and control management is a fundamental element of all public
bodies, that in
the face of an obvious lack of economic resources are called to be not
only more
efficient but also to select actions according to the criteria of
effectiveness.
Another characteristic element of decision-making are the accounting
systems in
public administration. The system of measurements is directly related to
the
allocation of resources and control management, efficiency of production
processes
and consumption. The objectives of the course are to understand the
characteristics
of management control in public sector, to examine the methodologies of
the
budgets of public institutions and to analyze the connections between the
system of
surveys and the system of planning and control.
Prerequisites
None
Course unit content
● Introduction to the course. The planning and control in public
companies: the evolution over the last 20 years;
● Planning: rationality and incrementalism
● External control
● Management control: specificity in public companies
● Measurement of output
● Measurement resources
● Efficiency, effectiveness and productivity indicators
● Control programs
● Peg (executive management plan)
● Budget in healthcare organizations
● Quality and control in public entities
● Management control of the court of auditors -external control-
● Balanced Score Card: a perspective for the PA or a fad?
● Who is the controller in a public body?
● In search for continuous improvement: a utopia?
● The measurement systems in the public system. The budget
authorization. The financial accounting and accounting finances and
assets. Introduction to theory and exercises. Tutorials. The accounts of
economic capital in healthcare organizations. The budget of the
University of accounting standards in public institutions. The Stability
Pact in public. The revision in public programming, and budgetary control
in the provinces. The social and non-profit public companies.
Participatory budgeting.
Full programme
see Contents
Bibliography
Ferretti M., Zangrandi A., 2009, Le misurazioni economiche negli enti pubblici, Milano, EGEA.
Anthony R.N. Young D.W. 2002, Non profit, il controllo di gestione, Milano,McGraw-Hill (Capp. 9; 10; 13; 16)
Ferretti M., Esercizi di Contabilità e Bilancio negli Enti Pubblici, Parma, Santa Croce.
Puddu L., Di Russo D., Falduto L. e Secinaro S. (2013). Il bilancio
consolidato degli enti locali. E-Book, (Capp. 4 e 7)
M. Ferretti, S. Fanelli (2014). L’armonizzazione contabile negl
i Enti locali: primi risultati e considerazioni sulla sperimentaz
ione nazionale. AZIENDA PUBBLICA, vol. 2, p. 163-178, ISSN:
1127-5812
Teaching methods
Acquisition of knowledge: lectures.
Acquisition of the ability to apply knowledge: exercises.
Acquisition of judgment: during the course students will be encouraged to
identify strengths and weaknesses of governments and patterns of
planning and control.
Acquisition of technical language: during the course will be explained the
meaning of the terms used by governments about planning, control and
budget.
Acquisition of knowledge applied to reality: during the course case
studies will be analyzed and testimonies will be presented by operators of
public administrations.
Assessment methods and criteria
Written exam.
a) To assess "knowledge and understanding": nr. 3 open questions (15
points).
b) To assess applying "knowledge and understanding": nr.2 exercises (15
points)
The sufficiency must be achieved in both the questions and the
exercises.
c) To assess "making judgements": open questions.
d) To assess "communication skills": open questions.
e) To assess "learning skills": all the previous assessing methodology.
Other information
None
2030 agenda goals for sustainable development
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