82373 - Business and Public Institutions Economics Lab

Course Unit Page


This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.

Good health and well-being Sustainable cities Peace, justice and strong institutions Partnerships for the goals

Academic Year 2021/2022

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 the Local Governments
-New perspectives in the Public Sector Local Governments

-The new accounting harmonization process in the Public Sector

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

-The "Documento Unico di Programmazione": informative objectives, actors involved and main contents

- Budget and flexibility instruments of financial budgeting
- The Forecasting and Planning Report
- Management reporting tools
- Introduction to the logic and tools of inventory in local government
- The financing policies to increase and maintain public investments


M.Castellani-L.Mazzara, La gestione del bilancio armonizzato degli enti locali:le nuove dimensioni del ciclo di programmazione e controllo, Maggioli Editore, Rimini, 2021, II edition.

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 governements, some laboratory sessions will involve students in order to make them able to develop specific focus group about main didactic themes.

A final round table with some local mayors that have developed innovative approach as regard 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 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 that will partecipate to the workshop 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