10983 - PLANNING AND CONTROL OF PUBLIC ENTERPRISES
Academic Year 2022/2023
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ELISABETTA REGINATO (Tit.)
- Teaching style
- Lingua Insegnamento
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The course deals with public sector organisation management and accounting, with specific reference to the institutional and managerial reforms developed in Italy according to the New Public Management movement. The concepts of efficiency, effectiveness, economy, planning and control and performance measurement in public sector organisations will be defined. Particular focus is given to budgeting, book-keeping and reporting in central and local governments. The issue of accountability and internal controls in healthcare sector is also addressed.
In line with the Dublin Descriptors, the learning skills acquired at the end of the course can be classified as follows:
1) Knowledge and understanding.
The course aims at providing students a comprehensive and in-depth knowledge about:
a) the main institutional and managerial features of the public sector organisations in the light of the recent Italian context reforms;
b) the public sector organisation control and accounting systems;
c) the concepts of accountability and internal controls in healthcare sector.
2) Applying knowledge and understanding
The aim is to make students able to understands mechanisms and managerial tools adopted by public sector organisations.
3) Making judgements
During classes, by means of tutorials and team works, students are asked individually for applying gained knowledge.
4) Communication skills
Students will be able to articulate rigorously the gained knowledge and also to acquire the technical language necessary to pass the final test.
5) Learning skills
Classes, tutorials and team works allow to maximize the students overall learning skills in the public sector organisation field, useful for their future professional career.
Students attending the course are expected to have acquired the basic notions in Business and accounting (important)
1. Public sector organisations (2 hours);
2. Public intervention in the economy (2 hours);
3. New public management (2 hours);
4. Organisational function (2 hours);
5. Efficiency, effectiveness, economy and performance measurement tools (4 hours);
6. Cash and obligation, accrual and managerial accounting (12-16 hours);
7. Planning (4 hours);
8. Audit and internal and external controls in public sector administrations (4 hours);
9.The institutional and accounting reforms in Italy; budgeting and accounting in central and local governments (12-14 hours);
10 Accountability in healthcare sector (6 hours).
The course is scheduled in 54 hours of classes and tutorials. Teamwork presentations are also planned, in which the students will be required to develop a theme related to the topics dealt with in class.
The teaching will be held in person and can be integrated with audiovisual materials and streaming according to the Manifesto Generale degli Studi (pag. 17
Verification of learning
Verification of learning is different for students regularly attending the course or not.
Students regularly attending the course will take
Intermediate written test (50%)
multiple choice questions and practical exercises on integrated accounting model - examples of exercises are uploaded in the course tutorials
Final test (50%)
• PowerPoint presentation in class of teamwork (teams of 2-3 students max) about course topics (20%)
• oral examination of the course topics (excluded the presentation topic) (30%).
Students not regularly attending the course will take an oral examination on the course topics including some practical exercises on integrated accounting model (examples of exercises are uploaded in the course tutorials).
The final mark is expressed through a 30-point scale. A passing mark ranges:
- from 18/30: for a sufficient level of knowledge, that is whenever the student is able to at least identify the main issues without detailing them and connecting them using a non-technical language
- to 30/30, eventually cum laude, if the student is able to demonstrate not only a perfect knowledge of the course topics using a proper technical language but also the ability to systematize in logic and coherent way the knowledge acquired during the course.
A. Pavan, E. Reginato, Programmazione e controllo nelle Amministrazioni Pubbliche, Giuffrè 2012 Cap. I ,II, IV (sections 4.2 e 4.6).
Reginato E., Accountability e controlli in sanità, Maggioli Editore 2016 - Cap. 1 (sections 1.1, 1.3 e 1.4), Cap. 2
Course materials available on website
Additional readings available on website
IFEL L’armonizzazione dei sistemi contabili -Verso l’attuazione della riforma
Slides and tutorials are available on the course website