Traditional with lessons and seminars/ blended
48 hours traditional lectures
8 hours laboratory
8 hours e-learning
Given brief introductory notes on the constitutional principles on the subject of public administration, public accounting and financial principles of the Regions and local authorities, the course aims to investigate the issues traditionally included in the accounting of the State and public bodies such as: accounting system, budgets, management of income and expenses, control system, liability of public employees, accounting jurisdiction of the Court of Auditors, budgetary constraints financial principles of the Regions and local authorities deriving from membership of the European Union.
The course aims to provide students with the in-depth knowledge and the bases necessary to understand the financial management of the State, through an in-depth study of the fundamental issues of public accounting, such as constitutional principles, the regime of liability, the role of the Court of Auditors, the control system. More generally, in line with the entire course of study, the course intends to offer students the ability to know and apply the principles of the Public Administration system, to European and Italian Plans and Strategies in terms of sustainability, circular economy, bioeconomy, and development.
Knowledge and understanding: The course aims to provide the knowledge needed to understand the main aspects of public accounting institutions. Through the study of these issues the student will be able to acquire the knowledge and tools necessary to understand, explain and adequately represent the phenomena of current economic dynamics at the level of systems, resources, markets, companies, institutions and territorial contexts.
Ability to apply knowledge and understanding: The course, also through the analysis of the economic policies adopted by the legislator, is aimed at providing tools for analyzing and evaluating the effects, in terms of effectiveness and efficiency of the public administration and the correct use of public resources.
Autonomy of judgment: Through the study of different theoretical approaches and the critical evaluation of concrete cases, the student will be able to improve their judgment and proposal skills in relation to the analysis of the functioning of the Italian public accounting system.
Communication skills: The presentation of the theoretical and application profiles of the public accounting model as outlined by the legislator will be treated in such a way as to allow the acquisition of mastery of an appropriate technical language and specialized terminology; the development of communication skills, both oral and written, will also be stimulated through discussion and participation in seminars.
Learning skills: Learning skills will be stimulated through power point presentations and classroom discussion, also aimed at verifying the effective understanding of the topics covered. Learning skills will also be stimulated by supplementary teaching aids (official documents, magazine articles and economic newspapers) in order to develop applicative skills.
One chosen from:
Brandolini E. – Zambardi S., La contabilità pubblica, Cedam, ultima edizione.
Bolognino, Manuale di contabilità di Stato, Cacucci, ultima edizione
AA.VV., Contabilità di Stato e degli enti pubblici, Giappichelli, ultima edizione
Oral exam. For attending students, there may be an interview / preliminary check also dedicated to their critical analysis on specific institutes of State and public body accounting studied during the course. Duration approximately 15 minutes.
1. Sources and subjects of public finance (1 CFU)
2. General profiles of the state budget and public finance objectives and community constraints (1 CFU)
3. State incomes and expenses. The implementation of the budget and the general account (1 CFU)
4. Accounting organization of Regions, local authorities and other public bodies (1 CFU)
5. Public procurement contracts (1 CFU)
6. Public property (1 CFU)
7. Control system and accountability (1 CFU)
8. Italia Court of Auditors judicial review (1 CFU – Elearning).