Programme

1- Introduction to the public sector entities
2- Public sector accounting systems and the peculiarities of the public sector
3- Methods, theories and issues in public sector accounting research
4- Public entities organisation and governance
5- Efficiency and effectiveness
6- The reform of public sector management
7- Strategy and performance
8- Strategic outsourcing
9- Public sector auditing

Core Documentation

Course books:

Sections: 1, 4, 5 and 9- Paoloni, M., & Grandis F.G. (2007). La dimensione aziendale delle amministrazioni pubbliche. Giappichelli (Chapters: 2, 4, 10, 11)
Sections: 6, 7 e 8 - Cepiku, D. (2018). Strategia e performance nelle amministrazioni pubbliche. Egea (Chapters: 2,4, 6)

Reference Bibliography

Sforza, V. (2015). Le competenze economico aziendali del manager pubblico: Fabbisogni e dotazioni nell’amministrazione che cambia (Vol. 64). G Giappichelli Editore. Bergmann, A. (2009). Public sector financial management. Pearson Education. Budding, T., Grossi, G., & Tagesson, T. (2014). Public sector accounting. Routledge. Jones, R., & Pendlebury, M. (2000). Public sector accounting. Pearson Education.

Type of delivery of the course

This course meets three times a week for 2 hours. During class, in addition to traditional lectures, we will review different topics that they will be assigned at each student that will be called to work on a specifical area and, at the ending the course, the students will present the final project to the others. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode.

Attendance

Class attendance is not mandatory but is strongly recommended

Type of evaluation

The grade will be determined based on the final written exam, consist of 3 questions (60 minutes - max 20 lines for each answer), aimed to verify the level of effective understanding of the concepts. Attending students who have worked on the research project will be awarded a 1 to 3 point bonus on the presentation made in the classroom, which will be added to the evaluation obtained in the written test. For non-attending students, in order to actually verify the knowledge acquired, an oral exam is required. 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.

Programme

1- Introduction to the public sector entities
2- Public sector accounting systems and the peculiarities of the public sector
3- Methods, theories and issues in public sector accounting research
4- Public entities organisation and governance
5- Efficiency and effectiveness
6- The reform of public sector management
7- Strategy and performance
8- Strategic outsourcing
9- Public sector auditing

Core Documentation

Course books:

Sections: 1, 4, 5 and 9- Paoloni, M., & Grandis F.G. (2007). La dimensione aziendale delle amministrazioni pubbliche. Giappichelli (Chapters: 2, 4, 10, 11)
Sections: 6, 7 e 8 - Cepiku, D. (2018). Strategia e performance nelle amministrazioni pubbliche. Egea (Chapters: 2,4, 6)

Reference Bibliography

Sforza, V. (2015). Le competenze economico aziendali del manager pubblico: Fabbisogni e dotazioni nell’amministrazione che cambia (Vol. 64). G Giappichelli Editore. Bergmann, A. (2009). Public sector financial management. Pearson Education. Budding, T., Grossi, G., & Tagesson, T. (2014). Public sector accounting. Routledge. Jones, R., & Pendlebury, M. (2000). Public sector accounting. Pearson Education.

Type of delivery of the course

This course meets three times a week for 2 hours. During class, in addition to traditional lectures, we will review different topics that they will be assigned at each student that will be called to work on a specifical area and, at the ending the course, the students will present the final project to the others. n the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode. It is suggested to constantly verify the institutional websites.

Attendance

Class attendance is not mandatory but is strongly recommended

Type of evaluation

The grade will be determined based on the final written exam, consist of 3 questions (60 minutes - max 20 lines for each answer), aimed to verify the level of effective understanding of the concepts. Attending students who have worked on the research project will be awarded a 1 to 3 point bonus on the presentation made in the classroom, which will be added to the evaluation obtained in the written test. For non-attending students, in order to actually verify the knowledge acquired, an oral exam is required. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. It is suggested to constantly verify the institutional websites.

Programme

1- Introduction to the public sector entities
2- Public sector accounting systems and the peculiarities of the public sector
3- Methods, theories and issues in public sector accounting research
4- Public entities organisation and governance
5- Efficiency and effectiveness
6- The reform of public sector management
7- Strategy and performance
8- Strategic outsourcing
9- Public sector auditing

Core Documentation

Course books:

Sections: 1, 4, 5 and 9- Paoloni, M., & Grandis F.G. (2007). La dimensione aziendale delle amministrazioni pubbliche. Giappichelli (Chapters: 2, 4, 10, 11)
Sections: 6, 7 e 8 - Cepiku, D. (2018). Strategia e performance nelle amministrazioni pubbliche. Egea (Chapters: 2,4, 6)

Reference Bibliography

Sforza, V. (2015). Le competenze economico aziendali del manager pubblico: Fabbisogni e dotazioni nell’amministrazione che cambia (Vol. 64). G Giappichelli Editore. Bergmann, A. (2009). Public sector financial management. Pearson Education. Budding, T., Grossi, G., & Tagesson, T. (2014). Public sector accounting. Routledge. Jones, R., & Pendlebury, M. (2000). Public sector accounting. Pearson Education.

Type of delivery of the course

This course meets three times a week for 2 hours. During class, in addition to traditional lectures, we will review different topics that they will be assigned at each student that will be called to work on a specifical area and, at the ending the course, the students will present the final project to the others. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode.

Attendance

Class attendance is not mandatory but is strongly recommended

Type of evaluation

The grade will be determined based on the final written exam, consist of 3 questions (60 minutes - max 20 lines for each answer), aimed to verify the level of effective understanding of the concepts. Attending students who have worked on the research project will be awarded a 1 to 3 point bonus on the presentation made in the classroom, which will be added to the evaluation obtained in the written test. For non-attending students, in order to actually verify the knowledge acquired, an oral exam is required. 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.

Programme

1- Introduction to the public sector entities
2- Public sector accounting systems and the peculiarities of the public sector
3- Methods, theories and issues in public sector accounting research
4- Public entities organisation and governance
5- Efficiency and effectiveness
6- The reform of public sector management
7- Strategy and performance
8- Strategic outsourcing
9- Public sector auditing

Core Documentation

Course books:

Sections: 1, 4, 5 and 9- Paoloni, M., & Grandis F.G. (2007). La dimensione aziendale delle amministrazioni pubbliche. Giappichelli (Chapters: 2, 4, 10, 11)
Sections: 6, 7 e 8 - Cepiku, D. (2018). Strategia e performance nelle amministrazioni pubbliche. Egea (Chapters: 2,4, 6)

Reference Bibliography

Sforza, V. (2015). Le competenze economico aziendali del manager pubblico: Fabbisogni e dotazioni nell’amministrazione che cambia (Vol. 64). G Giappichelli Editore. Bergmann, A. (2009). Public sector financial management. Pearson Education. Budding, T., Grossi, G., & Tagesson, T. (2014). Public sector accounting. Routledge. Jones, R., & Pendlebury, M. (2000). Public sector accounting. Pearson Education.

Type of delivery of the course

This course meets three times a week for 2 hours. During class, in addition to traditional lectures, we will review different topics that they will be assigned at each student that will be called to work on a specifical area and, at the ending the course, the students will present the final project to the others. n the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode. It is suggested to constantly verify the institutional websites.

Attendance

Class attendance is not mandatory but is strongly recommended

Type of evaluation

The grade will be determined based on the final written exam, consist of 3 questions (60 minutes - max 20 lines for each answer), aimed to verify the level of effective understanding of the concepts. Attending students who have worked on the research project will be awarded a 1 to 3 point bonus on the presentation made in the classroom, which will be added to the evaluation obtained in the written test. For non-attending students, in order to actually verify the knowledge acquired, an oral exam is required. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. It is suggested to constantly verify the institutional websites.

Programme

1- Introduction to the public sector entities
2- Public sector accounting systems and the peculiarities of the public sector
3- Methods, theories and issues in public sector accounting research
4- Public entities organisation and governance
5- Efficiency and effectiveness
6- The reform of public sector management
7- Strategy and performance
8- Strategic outsourcing
9- Public sector auditing

Core Documentation

Course books:

Sections: 1, 4, 5 and 9- Paoloni, M., & Grandis F.G. (2007). La dimensione aziendale delle amministrazioni pubbliche. Giappichelli (Chapters: 2, 4, 10, 11)
Sections: 6, 7 e 8 - Cepiku, D. (2018). Strategia e performance nelle amministrazioni pubbliche. Egea (Chapters: 2,4, 6)

Reference Bibliography

Sforza, V. (2015). Le competenze economico aziendali del manager pubblico: Fabbisogni e dotazioni nell’amministrazione che cambia (Vol. 64). G Giappichelli Editore. Bergmann, A. (2009). Public sector financial management. Pearson Education. Budding, T., Grossi, G., & Tagesson, T. (2014). Public sector accounting. Routledge. Jones, R., & Pendlebury, M. (2000). Public sector accounting. Pearson Education.

Type of delivery of the course

This course meets three times a week for 2 hours. During class, in addition to traditional lectures, we will review different topics that they will be assigned at each student that will be called to work on a specifical area and, at the ending the course, the students will present the final project to the others. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode.

Attendance

Class attendance is not mandatory but is strongly recommended

Type of evaluation

The grade will be determined based on the final written exam, consist of 3 questions (60 minutes - max 20 lines for each answer), aimed to verify the level of effective understanding of the concepts. Attending students who have worked on the research project will be awarded a 1 to 3 point bonus on the presentation made in the classroom, which will be added to the evaluation obtained in the written test. For non-attending students, in order to actually verify the knowledge acquired, an oral exam is required. 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.

Programme

1- Introduction to the public sector entities
2- Public sector accounting systems and the peculiarities of the public sector
3- Methods, theories and issues in public sector accounting research
4- Public entities organisation and governance
5- Efficiency and effectiveness
6- The reform of public sector management
7- Strategy and performance
8- Strategic outsourcing
9- Public sector auditing

Core Documentation

Course books:

Sections: 1, 4, 5 and 9- Paoloni, M., & Grandis F.G. (2007). La dimensione aziendale delle amministrazioni pubbliche. Giappichelli (Chapters: 2, 4, 10, 11)
Sections: 6, 7 e 8 - Cepiku, D. (2018). Strategia e performance nelle amministrazioni pubbliche. Egea (Chapters: 2,4, 6)

Reference Bibliography

Sforza, V. (2015). Le competenze economico aziendali del manager pubblico: Fabbisogni e dotazioni nell’amministrazione che cambia (Vol. 64). G Giappichelli Editore. Bergmann, A. (2009). Public sector financial management. Pearson Education. Budding, T., Grossi, G., & Tagesson, T. (2014). Public sector accounting. Routledge. Jones, R., & Pendlebury, M. (2000). Public sector accounting. Pearson Education.

Type of delivery of the course

This course meets three times a week for 2 hours. During class, in addition to traditional lectures, we will review different topics that they will be assigned at each student that will be called to work on a specifical area and, at the ending the course, the students will present the final project to the others. n the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode. It is suggested to constantly verify the institutional websites.

Attendance

Class attendance is not mandatory but is strongly recommended

Type of evaluation

The grade will be determined based on the final written exam, consist of 3 questions (60 minutes - max 20 lines for each answer), aimed to verify the level of effective understanding of the concepts. Attending students who have worked on the research project will be awarded a 1 to 3 point bonus on the presentation made in the classroom, which will be added to the evaluation obtained in the written test. For non-attending students, in order to actually verify the knowledge acquired, an oral exam is required. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. It is suggested to constantly verify the institutional websites.

Programme

1- Introduction to the public sector entities
2- Public sector accounting systems and the peculiarities of the public sector
3- Methods, theories and issues in public sector accounting research
4- Public entities organisation and governance
5- Efficiency and effectiveness
6- The reform of public sector management
7- Strategy and performance
8- Strategic outsourcing
9- Public sector auditing

Core Documentation

Course books:

Sections: 1, 4, 5 and 9- Paoloni, M., & Grandis F.G. (2007). La dimensione aziendale delle amministrazioni pubbliche. Giappichelli (Chapters: 2, 4, 10, 11)
Sections: 6, 7 e 8 - Cepiku, D. (2018). Strategia e performance nelle amministrazioni pubbliche. Egea (Chapters: 2,4, 6)

Reference Bibliography

Sforza, V. (2015). Le competenze economico aziendali del manager pubblico: Fabbisogni e dotazioni nell’amministrazione che cambia (Vol. 64). G Giappichelli Editore. Bergmann, A. (2009). Public sector financial management. Pearson Education. Budding, T., Grossi, G., & Tagesson, T. (2014). Public sector accounting. Routledge. Jones, R., & Pendlebury, M. (2000). Public sector accounting. Pearson Education.

Type of delivery of the course

This course meets three times a week for 2 hours. During class, in addition to traditional lectures, we will review different topics that they will be assigned at each student that will be called to work on a specifical area and, at the ending the course, the students will present the final project to the others. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode.

Attendance

Class attendance is not mandatory but is strongly recommended

Type of evaluation

The grade will be determined based on the final written exam, consist of 3 questions (60 minutes - max 20 lines for each answer), aimed to verify the level of effective understanding of the concepts. Attending students who have worked on the research project will be awarded a 1 to 3 point bonus on the presentation made in the classroom, which will be added to the evaluation obtained in the written test. For non-attending students, in order to actually verify the knowledge acquired, an oral exam is required. 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.

Programme

1- Introduction to the public sector entities
2- Public sector accounting systems and the peculiarities of the public sector
3- Methods, theories and issues in public sector accounting research
4- Public entities organisation and governance
5- Efficiency and effectiveness
6- The reform of public sector management
7- Strategy and performance
8- Strategic outsourcing
9- Public sector auditing

Core Documentation

Course books:

Sections: 1, 4, 5 and 9- Paoloni, M., & Grandis F.G. (2007). La dimensione aziendale delle amministrazioni pubbliche. Giappichelli (Chapters: 2, 4, 10, 11)
Sections: 6, 7 e 8 - Cepiku, D. (2018). Strategia e performance nelle amministrazioni pubbliche. Egea (Chapters: 2,4, 6)

Reference Bibliography

Sforza, V. (2015). Le competenze economico aziendali del manager pubblico: Fabbisogni e dotazioni nell’amministrazione che cambia (Vol. 64). G Giappichelli Editore. Bergmann, A. (2009). Public sector financial management. Pearson Education. Budding, T., Grossi, G., & Tagesson, T. (2014). Public sector accounting. Routledge. Jones, R., & Pendlebury, M. (2000). Public sector accounting. Pearson Education.

Type of delivery of the course

This course meets three times a week for 2 hours. During class, in addition to traditional lectures, we will review different topics that they will be assigned at each student that will be called to work on a specifical area and, at the ending the course, the students will present the final project to the others. n the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode. It is suggested to constantly verify the institutional websites.

Attendance

Class attendance is not mandatory but is strongly recommended

Type of evaluation

The grade will be determined based on the final written exam, consist of 3 questions (60 minutes - max 20 lines for each answer), aimed to verify the level of effective understanding of the concepts. Attending students who have worked on the research project will be awarded a 1 to 3 point bonus on the presentation made in the classroom, which will be added to the evaluation obtained in the written test. For non-attending students, in order to actually verify the knowledge acquired, an oral exam is required. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. It is suggested to constantly verify the institutional websites.

Programme

1- Introduction to the public sector entities
2- Public sector accounting systems and the peculiarities of the public sector
3- Methods, theories and issues in public sector accounting research
4- Public entities organisation and governance
5- Efficiency and effectiveness
6- The reform of public sector management
7- Strategy and performance
8- Strategic outsourcing
9- Public sector auditing

Core Documentation

Course books:

Sections: 1, 4, 5 and 9- Paoloni, M., & Grandis F.G. (2007). La dimensione aziendale delle amministrazioni pubbliche. Giappichelli (Chapters: 2, 4, 10, 11)
Sections: 6, 7 e 8 - Cepiku, D. (2018). Strategia e performance nelle amministrazioni pubbliche. Egea (Chapters: 2,4, 6)

Reference Bibliography

Sforza, V. (2015). Le competenze economico aziendali del manager pubblico: Fabbisogni e dotazioni nell’amministrazione che cambia (Vol. 64). G Giappichelli Editore. Bergmann, A. (2009). Public sector financial management. Pearson Education. Budding, T., Grossi, G., & Tagesson, T. (2014). Public sector accounting. Routledge. Jones, R., & Pendlebury, M. (2000). Public sector accounting. Pearson Education.

Type of delivery of the course

This course meets three times a week for 2 hours. During class, in addition to traditional lectures, we will review different topics that they will be assigned at each student that will be called to work on a specifical area and, at the ending the course, the students will present the final project to the others. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode.

Attendance

Class attendance is not mandatory but is strongly recommended

Type of evaluation

The grade will be determined based on the final written exam, consist of 3 questions (60 minutes - max 20 lines for each answer), aimed to verify the level of effective understanding of the concepts. Attending students who have worked on the research project will be awarded a 1 to 3 point bonus on the presentation made in the classroom, which will be added to the evaluation obtained in the written test. For non-attending students, in order to actually verify the knowledge acquired, an oral exam is required. 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.

Programme

1- Introduction to the public sector entities
2- Public sector accounting systems and the peculiarities of the public sector
3- Methods, theories and issues in public sector accounting research
4- Public entities organisation and governance
5- Efficiency and effectiveness
6- The reform of public sector management
7- Strategy and performance
8- Strategic outsourcing
9- Public sector auditing

Core Documentation

Course books:

Sections: 1, 4, 5 and 9- Paoloni, M., & Grandis F.G. (2007). La dimensione aziendale delle amministrazioni pubbliche. Giappichelli (Chapters: 2, 4, 10, 11)
Sections: 6, 7 e 8 - Cepiku, D. (2018). Strategia e performance nelle amministrazioni pubbliche. Egea (Chapters: 2,4, 6)

Reference Bibliography

Sforza, V. (2015). Le competenze economico aziendali del manager pubblico: Fabbisogni e dotazioni nell’amministrazione che cambia (Vol. 64). G Giappichelli Editore. Bergmann, A. (2009). Public sector financial management. Pearson Education. Budding, T., Grossi, G., & Tagesson, T. (2014). Public sector accounting. Routledge. Jones, R., & Pendlebury, M. (2000). Public sector accounting. Pearson Education.

Type of delivery of the course

This course meets three times a week for 2 hours. During class, in addition to traditional lectures, we will review different topics that they will be assigned at each student that will be called to work on a specifical area and, at the ending the course, the students will present the final project to the others. n the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. In particular, it should be noted that there may be the possibility of providing lessons in e-learning mode. It is suggested to constantly verify the institutional websites.

Attendance

Class attendance is not mandatory but is strongly recommended

Type of evaluation

The grade will be determined based on the final written exam, consist of 3 questions (60 minutes - max 20 lines for each answer), aimed to verify the level of effective understanding of the concepts. Attending students who have worked on the research project will be awarded a 1 to 3 point bonus on the presentation made in the classroom, which will be added to the evaluation obtained in the written test. For non-attending students, in order to actually verify the knowledge acquired, an oral exam is required. A sufficient evaluation obtained in the written exam is needed to attend the oral test. Then the final mark arises. In the case of an extension of the health emergency by COVID-19 all the provisions that regulate the way in which teaching activities and student evaluation are carried out will be implemented. It is suggested to constantly verify the institutional websites.