Study-unit PUBLIC SECTOR ACCOUNTING AND FINANCIAL MANAGEMENT
| Course name | Business administration |
|---|---|
| Study-unit Code | A001408 |
| Location | PERUGIA |
| Curriculum | Accounting strategy and control |
| Lecturer | Luca Bartocci |
| Lecturers |
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| Hours |
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| CFU | 9 |
| Course Regulation | Coorte 2022 |
| Supplied | 2023/24 |
| Supplied other course regulation | |
| Learning activities | Caratterizzante |
| Area | Aziendale |
| Sector | SECS-P/07 |
| Type of study-unit | Obbligatorio (Required) |
| Type of learning activities | Attività formativa monodisciplinare |
| Language of instruction | English |
| Contents | - General outline on public management evolution - Financial management: characteristics and main issues of accounting in the public realm - Budgeting - Focus: engaging citizens in budgeting - International standards for financial reporting - Consolidation of financial reports - Financial Auditing |
| Reference texts | - Boivard T., Loeffler E. (2016), Public management and governance, Routledge, London and New York, chapters 1-4 and 8 - Budding T., Grossi G., Tagesson. T, Public Sector Accounting, Routledge, London and New York, 2015 - Additional material is provided by the professor |
| Educational objectives | - To be aware of peculiarities of management in public domain and of the main stages of public management evolution in Western countries - To be able to read and interpret a public budget - To explore differences between public an private spheres in terms of financial reporting, consolidation of accounts and financial auditing - To learn the basics of the IPSAS - To acquire a “research-oriented ” and “critical thinking” approach to understand scientific papers and design a possible thesis |
| Prerequisites | No |
| Teaching methods | Lectures, seminars and workgroups |
| Other information | Slides presented in the lessons and any additional material will be uploaded on the website: https://www.unistudium.unipg.it/unistudium/course/view.php?id=18080 |
| Learning verification modality | Groupwork presentations and written exam |
| Extended program | Introduction to the course and syllabus Understanding Public Sector and Public Management The Changing Shape of the Public Sector The Changing Context of Public Policy Public Management Reforms Across the World A framework to interpret the public financial management evolution Introduction to Public Sector Accounting Basics of Accounting Theories Public Sector Budgeting Participatory Budgeting Financial reporting and international accounting harmonization IPSAS & EPSAS IPSAS Conceptual Framework, IPSAS 1, IPSAS 2 An overview of IPSAS on Public Sector specific topics Financial Consolidated Statement in the Public Sector Financial Audit in the Public Sector |
| Obiettivi Agenda 2030 per lo sviluppo sostenibile | 4, 8, 11. |