The aims of this course is to explain public sector management and accounting by an integrated approach, such as drawing together accounting theory and practice for each of the main areas (modules) of financial accounting, management accounting and audit.

This course is designed to help students develop specific public sector accounting skills.

Module I - Introduction

In the first section, the objective is to explain the managerial developments in the public sector, by give a brief history of these;

Module II – Management accounting

In the second section the objective is to explain developments in the use of internal markets and compulsory competition and the more recent emphasis on public-private concept and the introduction of the private concept in the public sector;

Module III – Financial accounting

In the third section the object is to explain updates and internationalizes the discussion of financial accounting theory and regulation. 

Module IV - Auditing

In the fourth section are explained the international developments of audit in the public sector.

Module I - Introduction

1.     the nature of public sector accounting;

2.     public sector accounting;

3.     economy, efficiency and effectiveness.

Module II – Management accounting

1.     planning and control;

2.     the role of management accounting;

3.     management accounting and planning;

4.     management accounting and control;

5.     the annual revenue budget;

6.     line-item budgeting and programme budgeting;

7.     budget preparation.

Module III – Financial accounting

1.     Accounting theory;

2.     accounting theory and public sector organisations;

3.     stewardship and accountability;

4.     objectives in public sector accounting theory;

5.     the reporting unit;

6.     accounting policy-making;

7.     different accrual accounting policies;

8.     the major techniques of financial accounting;

9.     budgetary accounting;

10.  cash accounting;

11.  accruals accounting;

12.  annual reports and accounts;

13.  accounting uniformity;

14.  performance measurement.

Module IV - Auditing

1.     the nature of external audit;

2.     the nature of internal audit;

3.     economy and efficiency audit;

4.     effectiveness audit;

5.     performance indicators.

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

Teaching

Teaching methods will include formal lecture, working groups and discussion of case studies.

Course books

Rowan J. & M. Pendlebury (2000), Public sector accounting, Prentice Hall

Assessment

Oral exam

Disabilità e DSA

Le studentesse e gli studenti che hanno registrato la certificazione di disabilità o la certificazione di DSA presso l'Ufficio Inclusione e diritto allo studio, possono chiedere di utilizzare le mappe concettuali (per parole chiave) durante la prova di esame.

A tal fine, è necessario inviare le mappe, due settimane prima dell’appello di esame, alla o al docente del corso, che ne verificherà la coerenza con le indicazioni delle linee guida di ateneo e potrà chiederne la modifica.