82373 - Business and Public Institutions Economics Lab

Learning outcomes

The aim of the course is to provide basic knowledge about the accounting information system of Italian public administrations, with particular focus on local goverments. At the end of the course the student is able to:

- understand the logic and processes of planning, scheduling and reporting of results;

- know the main operating dynamics;

- use the tools of planning and reporting;

- know and manage the forecasting tools and reporting in line with the system of accounting postulates and principles of local authorities.

Course contents

- A comparison between private and public organizations

- Bodies and main functions of Local Governments

- New perspectives in Local Governments

- The new accounting harmonization process in the Public Sector

- From strategic planning to the economic and financial budgeting: guidelines

- The Integrated Plan of Activities and Organization "Piano Integrato di Attività e Organizzazione" (PIAO)

- The Single Programming Document "Documento Unico di Programmazione" (DUP): objectives, involved actors and main contents

- Budget and flexible instruments of financial budgeting

- The Forecasting and Planning Report

- Management reporting tools

- The financing policies to increase and maintain public investments

Readings/Bibliography

M.Castellani-L.Mazzara, La gestione del bilancio armonizzato degli enti locali:le nuove dimensioni del ciclo di programmazione e controllo, Maggioli Editore, Rimini, 2023, II edition.(in preparazion).

Additional teaching materials distributed directly by the teacher in the classroom

Teaching methods

Besides the frontal lessons in which the teacher will invite policy maker and managers coming from Italian Local Governments, a laboratory session will involve students in order to make them able to develop specific tools about main didactic themes.

A final project work on strategic planning and territorial governance will conclude the course.

Assessment methods

Attending students will pass a written examination concerning the items developed by the teacher and discussed into the seminar activities during the first part of the course. They also will have to pass an oral examination regarding the second part of the course.

A special integrative reward will be attributed to those students that will partecipate to the laboratory activities.

Non attending students will be undergo an oral exam about the whole program.

As concern the graduation in the evaluation process please take a look at the following scheme:

- 18-23: sufficient preparation but relating to a limited number of the course contents;

- 24-27: adequate preparation but with some gaps with respect to the course contents;

- 28-30: very in-depth knowledge of all the course contents;

- 30L: excellent knowledge of the course contents.

 

Teaching tools

Personal computer, video-projector and multimedia classroom with cameras and overhead microphones. The full course is also organized in elearning: https://elearning-cds.unibo.it

Office hours

See the website of Luca Mazzara

See the website of Giulia Leoni