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.
teacher profile | teaching materials


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.

Core Documentation

R. Jones, N. Pendlebury – Public sector accounting. Pearson Education, 2000. It could be excluded: from pag. 48 to 57; from pag. 69 to 124; from pag. 185 to 207; from pag. 233 to 245.

Reference Bibliography


Type of delivery of the course

Two-hour lectures three times a week with illustrations of business cases. In the event of an extension of the health emergency from COVID-19, all the provisions governing the methods of carrying out teaching activities and student evaluation will be implemented. In particular, it should be noted that the lessons are held in person, but can also be followed live online and will NOT be recorded. It is also advisable to regularly view the institutional information channels prepared by the University for the purpose of timely knowledge of the emergency measures in force.


Frequency is not mandatory, although it is appropriate in order to capture the application aspects of the matter.

Type of evaluation

Oral interview lasting at least 20 minutes, on at least three topics of the program. One of the three topics is left to the student's choice As long as the emergency COVID 19 remains, the exams will be carried out in the oral form "at a distance", in accordance with the provisions contained in the D.R. 703/20 of the University of Roma Tre. The oral interview consists of at least three questions that will be asked by the teacher on the entire examination program. The questions may also require the development of written solutions (numerical exercises, accounting records, formulas, graphs). For this reason, the candidate must have a blank sheet of paper and a pen available between himself and the computer. At the end of the written exercise, the candidate must expose the sheet with the solution, in favor of the camera.