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.
Course unit content
Introduction to the course.
Planning and control in public organisations: evolution over the last 20 years. Programming: incrementalism and rationality.
External control.
Management control: specificities in public enterprises.
The measurement of outputs and the measurement of resources.
Indicators of efficiency, effectiveness and productivity.
The control of programmes.
Budget systems (Dopcumento Unico di Programmazione -DUP- for Local Authorities, Budget in Health Care System).
In search of continuous improvement: a utopia?
The measurement systems in the public system.
The authorising budget.
The enhanced financial accounting and the economic-equity accounting.
The processes of accounting harmonisation
The social and sustainability report in public and non-profit companies.
The measurement of impacts and the creation of public value.
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.13);
- L. Bartocci, S. Fanelli, M. Ferretti, E. Mori e M. Sicilia, 2018, L’istituzione del Fondo Crediti di Dubbia Esigibilità e il suo impatto sulle grandezze di bilancio (Cap.3) del testo: «L’armonizzazione contabile negli enti locali italiani. Implicazioni e prime conseguenze tra adattamento formale e cambiamento», a cura di L. Bartocci e L. Del Bene.
- 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., Benfante (2022), «Dalla contabilità armonizzata al bilancio di sostenibilità. La nuova realtà degli enti locali», isbn 978-88-96733-25-7, Santa Croce, Parma.
- Anzalone M. (a cura di) (2023), «Contabilità e finanza pubblica. Profilo nazionale e profilo internazionale», Zanichelli Editore, capitoli (1, 2, 4, 5, 16)
Damiano R. (2022), «Multidimensionalità del valore aziendale e valutazione dell’impatto sociale: nuove prospettive di indagine», Aracne Editore, (Parte II – Capitolo 1 pagg. 125-160)
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
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
The examination will take place in presence, in written form.
Written test.
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.
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.
Depending on the number of students, the lecturer may propose project work on topics covered in the classroom during the course. The project work will allow the student to supplement the overall grade for the examination (maximum 4 points).
