SECS-P/07 - 6 CFU - 1° Semester

Teaching Staff


Learning Objectives

Knowledge and understanding: Students will acquire knowledge of the complex accounting system of public organizations. After identifying the objectives and the organizational context of these entities, the study of the matter will be directed to the understanding of accounting aspects related to the different logic of cash accounting and accrual accounting. The study will allow to know and interpret the main planning documents, including the three-year budget, and those of the reporting phase.

Applying knowledge and understanding: The course aims to develop technical skills that will enable students to learn and read the estimate accounting documents and statements of accounts in public organizations. The student will acquire the ability to observe the managerial facts in certain aspects (economic and financial) and to understand the relationships between the various documents of the public accounting system.

Making judgements: The student will develop autonomy of judgment that will allow him to express critical remarks on the phenomena that have an impact on managerial aspects and accordingly on the accounting data and results expressed in the documents of the public accounting system.

Communication skills: Through knowledge, understanding and the acquisition of a specialist language, the student will be able to develop communication skills to carry out accounting assessments and to treat critically relevant accounting issues.

Learning skills: The methodology used will allow the student to develop the attitude of "learning by doing". Models and accounting report will be developed in practice with various applications and examples. Workshops will be organized in which, through the involvement of public managers that work in the field, specific critical issues will be processed and discussed, stimulating debate and interaction.

Course Structure

The course program contains 2 parts and deals with the study of public accounting tools and methodology useful to get the key of understanding public accounts and financial statements of public institutions.

The course is delivered through lectures and exercices.

Detailed Course Content

The course’s contents are articulated as follow: Importance and complexity of public institutions. The basic concepts for the study of public administrations. Features and specifications of public management. The traditional model of public administrations. New Public Management and the transition from government to governance. Decision-making processes in public administrations. The decisions on the acquisition and use of public resources. The Public accounting and the logic of budget. The public accounting principles. The programming activity and the budget. The Annual report and the Financial Account. The balance sheet and the income statement. The book-keeping entries. The cash and the accrual accounting. The accounting harmonization.


Reference text

1. Introduction to the course. The context of public institutions

Text 1: chapter 1

2. Public management

Text 1: chapters 1, 2, 3, 4, 6

3. Decision-making processes in public administrations and the public accounting

Text 1: chapters 8, 12, 13

4. The Public accounting

Test 1: chapter 18; Text 2: chapter 1

5. The Public accounting and the accounting harmonization

Test 2: chapter 1

6. The Public accounting system

Text 2: chapter 1; Text 4: chapter 1

7. The public accounting principles and the budget

Text 2: chapters 1, 2; Text 4: chapters 1,3,4

8. The structure of the budget

Text 2: chapters 1, 2; Text 4: chapters 3,4

9. The Reserve Fund. The budgetary balances. Other funds.

Text 2: chapters 1, 2; Text 4: chapter 2

10. The budget and the Executive management plan

Text 2: chapters 6, 7

11. The Result of administration

Text 2: chapters 1, 2

12. The phase of reassessment of residues

Text 2: chapters 1, 2

13. The structure of the Financial Account

Text 2: chapters 1, 2

14. The structure of the Financial Account

Text 2: chapters 1, 2

15. The connection between the cash accounting and the financial accounting

Text 1: chapter 18; Text 2: chapters 3, 4, 5

16. The accrual accounting

Text 2: chapters 3, 4, 5

17. The income statement

Text 2: chapter 3

18. The balance sheet. The items of assets, liabilities and equity

Text 2: chapter 3

19. Budget and Accrual accounting Examples.


Text 2: chapters 3, 4, 5

20. Budget and Accrual accounting Examples.


Text 2: chapters 3, 4, 5

Textbook Information

1. BORGONOVI E., FATTORI G., LONGO F., Management delle istituzioni pubbliche, EGEA, 2015. (Capp. 1, 2, 3, 4, 6, 8, 12, 13, 18).

2. ROTA S., SICILIA M., STECCOLINI I., Bilancio e misurazione della performance nelle amministrazioni pubbliche, Maggioli editore, 2015; (Capp. 1, 2, 3, 4, 5, 6,7).

3. Testo Unico Enti Locali (TUEL), ultima edizione aggiornata.

4. CARDILLO E., SCANDURA A., La programmazione negli enti locali. Struttura e interpretazione contabile del Bilancio di previsione, Aracne editrice, 2018, (Capp. 1, 2, 3, 4).

5. Explanations and exercises written by the teacher.

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