Info
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Course 2015-2016 a.y.

20514 - PUBLIC ACCOUNTING AND PERFORMANCE MANAGEMENT


GIO

Course taught in English


Go to class group/s: 14

GIO (9 credits - II sem. - OB  |  SECS-P/07)
Course Director:
ILEANA STECCOLINI

Classes: 14 (II sem.)
Instructors:
Class 14: ILEANA STECCOLINI


Course Objectives
Accounting systems in the public sector and international institutions are the fundamental tools for programming and discharging accountability as to the use of public resources and the attainment of public goals. The course, also through a management game, aims at providing students with competencies and tools useful to (i) understand the specific and critical issues of budgeting and reporting in the public sector and in international institutions; (ii) read, analyse, interpret the relevant documents; (iii) be aware of their recent evolutions. To this end, it compares budgetary and accruals accounting and presents performance measurement tools. These competencies are relevant for both top government officials and external players (financial institutions, consultants, suppliers).

Course Content Summary
  • Public sector accounting and budgeting: principles, documents, trends.
  • Public sector budgeting (management game).
  • Tools for obligation- or cash-based financial statement analysis.
  • Tools for accrual-based financial statement analysis.
  • Performance measurement.

Detailed Description of Assessment Methods
The exam can be pass with the following modalities:
  • for attending students:
    • to participate in a group project (management game) and the final grade has to be positive;
    • the student has to pass a written exam;
  • for non attending students:
    • the student has to pass a written exam.

Textbooks
  • Performance Management in the Public Sector (2nd Edition) Wouter Van Dooren, Geert Bouckaert, John Halligan 2015 Routledge, ISBN 978 0 415 73810 1
  • Public Sector Accounting (6/Edition), Rowan Jones Maurice Pendlebury, Cardiff University,2010 Financial Times Press, Pearson ISBN-10: 0273720368 -ISBN-13: 9780273720362

Prerequisites
Knowledge of private sector accounting.
Last change 07/05/2015 10:54