cod. 1005960

Academic year 2022/23
1° year of course - Second semester
Academic discipline
Economia aziendale (SECS-P/07)
Type of training activity
63 hours
of face-to-face activities
9 credits
hub: PARMA
course unit

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
Another characteristic element of decision-making are the accounting
systems in
public administration. The system of measurements is directly related to
allocation of resources and control management, efficiency of production
and consumption. The objectives of the course are to understand the
of management control in public sector, to examine the methodologies of
budgets of public institutions and to analyze the connections between the
system of
surveys and the system of planning and control.



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-
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
The accounts of
economic capital in healthcare organizations. The budget of the
University of accounting standards in public institutions.
The social and non-profit public companies.
Participatory budgeting.

Full programme

see Contents


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);
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 negli Enti locali: primi risultati e considerazioni sulla sperimentazione nazionale. AZIENDA PUBBLICA, vol. 2, p. 163-178, ISSN: 1127-5812.
Ferretti M., Mozzoni I., “Dalla contabilità finanziaria alla contabilità armonizzata negli enti locali: analisi critica”, isbn 978-88-96733-23-3, Santa Croce, Parma.

Teaching methods

The course will be provided "live in classroom".

Acquisition of knowledge:

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

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

The exam will take place in presence, the first part on the Elly platform, the second part in written mode.
The exam in Elly will take the form of a test with 30 multiple choice questions.
The student who will have obtained the sufficiency in the multiple questions will be able to access the second part of the exam.
Written test.
Written exam.
a) To assess "knowledge and understanding": nr. 3 open questions (15
b) To assess applying "knowledge and understanding": nr.2 exercises (15
The sufficiency must be achieved in both the questions and the
c) To assess "making judgements": open questions.
d) To assess "communication skills": open questions.
e) To assess "learning skills": all the previous assessing methodology.

The verification of learning may consider taking an ongoing test during the course which will be individually evaluated out of thirty and which will contribute to the final result (as an arithmetic mean).

The vote will be expressed out of thirty and honors will be awarded to particularly deserving students who, in addition to having obtained a full evaluation in carrying out the test, have overall demonstrated an appreciable systematic knowledge of the subject, an excellent ability to apply the acquired knowledge to the specific problem in question, a significant independence of judgment, as well as particular care in the formal drafting of the paper.

Other information