Learning outcomes of the course unit
Plan and control management is a fundamental element of all public
bodies, that in
the face of an obvious lack of economic resources are called to be not
efficient but also to select actions according to the criteria of
Another characteristic element of decision-making are the accounting
public administration. The system of measurements is directly related to
allocation of resources and control management, efficiency of production
and consumption. The objectives of the course are to understand the
of management control in public sector, to examine the methodologies of
budgets of public institutions and to analyze the connections between the
surveys and the system of planning and control.
Course contents summary
● Introduction to the course. The planning and control in public
companies: the evolution over the last 20 years;
● Planning: rationality and incrementalism
● External control
● Management control: specificity in public companies
● Measurement of output
● Measurement resources
● Efficiency, effectiveness and productivity indicators
● Control programs
● Peg (executive management plan)
● Budget in healthcare organizations
● Quality and control in public entities
● Management control of the court of auditors -external control-
● Balanced Score Card: a perspective for the PA or a fad?
● Who is the controller in a public body?
● In search for continuous improvement: a utopia?
● The measurement systems in the public system. The budget
authorization. The financial accounting and accounting finances and
assets. Introduction to theory and exercises. Tutorials. The accounts of
economic capital in healthcare organizations. The budget of the
University of accounting standards in public institutions. The Stability
Pact in public. The revision in public programming, and budgetary control
in the provinces. The social and non-profit public companies.
Ferretti M., Zangrandi A., 2009, Le misurazioni economiche negli enti pubblici, Milano, EGEA;
Anthony R.N. Young D.W. 2002, Non profit, il controllo di gestione, Milano, McGraw-Hill (Capp. 9; 10; 13; 16);
Puddu L., Di Russo D., Falduto L. e Secinaro S. (2013). Il bilancio consolidato degli enti locali. E-Book, (Capp. 4 e 7).
M. Ferretti, S. Fanelli (2014). L’armonizzazione contabile negli Enti locali: primi risultati e considerazioni sulla sperimentazione nazionale. AZIENDA PUBBLICA, vol. 2, p. 163-178, ISSN: 1127-5812.
Ferretti M., Mozzoni I., “Dalla contabilità finanziaria alla contabilità armonizzata negli enti locali: analisi critica”, isbn 978-88-96733-23-3, Santa Croce, Parma.
Acquisition of knowledge: lectures.
Acquisition of the ability to apply knowledge: exercises.
Acquisition of judgment: during the course students will be encouraged to
identify strengths and weaknesses of governments and patterns of
planning and control.
Acquisition of technical language: during the course will be explained the
meaning of the terms used by governments about planning, control and
Acquisition of knowledge applied to reality: during the course case
studies will be analyzed and testimonies will be presented by operators of
Assessment methods and criteria
a) To assess "knowledge and understanding": nr. 3 open questions (15
b) To assess applying "knowledge and understanding": nr.2 exercises (15
The sufficiency must be achieved in both the questions and the
c) To assess "making judgements": open questions.
d) To assess "communication skills": open questions.
e) To assess "learning skills": all the previous assessing methodology.
The vote will be expressed in thirtieths and the honors will be awarded to particularly deserving students who, in addition to having obtained a full assessment in the performance of the test, have overall demonstrated an appreciable systematic knowledge of the topic, an excellent ability to apply the acquired knowledge to the specific problem in question, a significant autonomy of judgment, as well as a particular care in the formal drafting of the paper.