Università degli Studi di Urbino Carlo Bo / Portale Web di Ateneo


A.Y. Credits
2018/2019 8
Lecturer Email Office hours for students
Fabio Giulio Grandis

Assigned to the Degree Course

Economics and Management (LM-77)
Date Time Classroom / Location
Date Time Classroom / Location

Learning Objectives

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.

Teaching Material

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, Attendance, Course Books and Assessment


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


Oral exam

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.

« back Last update: 09/08/2018

Il tuo feedback è importante

Raccontaci la tua esperienza e aiutaci a migliorare questa pagina.

Il tuo 5x1000 per sostenere le attività di ricerca

L'Università di Urbino destina tutte le risorse che deriveranno da questa iniziativa alla ricerca scientifica ed al sostegno di giovani ricercatori.

15 22

Se sei vittima di violenza o stalking chiama il 1522, scarica l'app o chatta su www.1522.eu

Il numero, gratuito è attivo 24 h su 24, accoglie con operatrici specializzate le richieste di aiuto e sostegno delle vittime di violenza e stalking.

Posta elettronica certificata



Università degli Studi di Urbino Carlo Bo
Via Aurelio Saffi, 2 – 61029 Urbino PU – IT
Partita IVA 00448830414 – Codice Fiscale 82002850418
2024 © Tutti i diritti sono riservati