Insegnamento a.a. 2017-2018

Classes: 14 (II sem.)

Instructors:
Class 14: ALEKSANDRA TORBICA

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

• Understand the specific and critical issues of budgeting and reporting in the public sector and in international institutions.
• Read, analyse, interpret the relevant documents.
• 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).

• 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.

For attending students

• Participation in a group project (management game) with a positive final grade (25%).
• Class participation (10%).
• The student has to pass a written exam (65%).

For non attending students

• The student has to pass a written exam.

• W. VAN DOOREN, G. BOUCHAERT, J. HALLIGAN, Performance Management in the Public Sector, Routledge, 2015, 2nd edition, ISBN 978 0 415 73810 1.
• R. JONES, M. PENDLEBURY, Public Sector Accounting, Cardiff University, Financial Times Press, Pearson, 2010, 6th edition, ISBN-10: 0273720368, ISBN-13: 9780273720362.

Knowledge of private sector accounting.