- Docente: Luca Mazzara
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Forli
- Corso: First cycle degree programme (L) in Economics and Business (cod. 8851)
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
Readings/Bibliography
- L. Mazzara, Il piano strategico nell'ente locale. Progettazione, sviluppo e strumenti di monitoraggio, IPSOA, Milano, 2009, II edizione.
-L.Mazzara, Il Documento Unico di Programmazione-DUP. Linee guida per un'efficace gestione degli enti locali, Myo S.r.l, Editore, Rimini, 2015
Supplementary teaching materials distributed directly by the teacher in the classroom
Teaching methods
Supplementary teaching materials distributed directly by the teacher in the classroom
Assessment methods
For attending students: writing test,regarding the issues discussed during the first part of the course, and final oral exam.
For not attending students: oral exam on the whole program of the course program
Teaching tools
Personal computer and video-projector. The full course is also organized in elearning:
https://elearning-cds.unibo.it/
Links to further information
https://elearning-cds.unibo.it/
Office hours
See the website of Luca Mazzara