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:

(a) understand the logic and processes of planning, scheduling and reporting of results; (b) know the main operating dynamics; (c) use the tools of planning and reporting; (d) know and manage the forecasting tools and reporting in line with the system of accounting postulates and principles of local authorities.

Course contents

• Introduction to the Study of Public Sector Organizations
• For-profit and Non-profit Companies: Processes, Tools, and Purposes.
• The Public Administration in Italy
• The Process of Institutional Territorial Reorganization: Current and Prospective Scenarios
• Institutional Bodies of Local Authorities and Their Functions
• The Accounting Harmonization Process of Territorial Entities: Objectives, Tools, and New Development Logics
• The Value of Strategy: Exegesis and Applicability in Public Administration Contexts
• From Strategic Planning to Economic-Financial Programming: Guidelines
• The Integrated Plan of Activities and Organization (PIAO) of Public Administrations
• The Single Programming Document (DUP): Informative Objectives, Involved Actors, Content, and Accounting Structure. The DUP Variation Note.
• Three-Year Budget Forecast and Flexibility Tools for Financial Planning
• Implementation of Budget Policies: Financial Management of Expenses and Revenues and Compliance with Budget Equilibrium
• Process and Tools of Management Reporting. The Report on the Financial Statement and Various Informative Attachments
• The Main Tools of Social and Sustainability Reporting

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, 2025, II edition (in preparation).

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. Students will have access to the teaching material uploaded on the Virtuale platform: https://virtuale.unibo.it/

Office hours

See the website of Luca Mazzara

See the website of Giulia Leoni