Teacher
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STEFANONI Alessandra
(syllabus)
The main issues are the following:
1. Introduction • Notion and institutional characteristics of public companies • Value orientation as a corporate function; “Public (social) value” versus “Private (economic) value • The characteristics of effectiveness, efficiency and economy
2) Typical aspects of decision-making, management and strategic and executive control in public companies • Strategic planning • Planning • Budget • Output measurement • Reporting
3) The accounting systems supporting the planning and control system • Types of accounting systems: financial accounting, general accounting, analytical accounting • The reform of accounting systems: the thrust of New Public Management (New Public Financial Management) • The single accounting system of Italian local authorities (financial accounting, economic-asset accounting, integrated accounting, enhanced financial accounting)
4) Performance management and performance measurement: • Key elements according to the literature • The measurement of performance in Italy according to Legislative Decree 150/2009 and subsequent amendments; • Performance measurement systems and tools
5) Planning and control in the administration of local authorities • The planning documents • The accounting system
(reference books)
R. Mussari, Economia delle Amministrazioni Pubbliche, McGraw-Hill, 2017 (Cap. 1, Cap. 2, Cap. 5).
Pavan A., Reginato E., Programmazione e controllo nelle amministrazioni pubbliche, Giuffrè, 2012 (Cap. 1 da par.1.4, Cap. 2, Cap. 4 par. 4.1, 4.6). Testo unico delle leggi sull'ordinamento degli enti locali.
Slides and teaching material are available on the moodle platform.
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