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 only more
efficient but also to select actions according to the criteria of effectiveness.
Another characteristic element of decision-making are the accounting systems in
public administration. The system of measurements is directly related to the
allocation of resources and control management, efficiency of production processes
and consumption. The objectives of the course are to understand the characteristics
of management control in public sector, to examine the methodologies of the
budgets of public institutions and to analyze the connections between the system of
surveys and the system of planning and control.
Course contents summary
1. Introduction to the course. The planning and control in public companies: the evolution over the last 20 years;
2. Planning: rationality and incrementalism
3. External control
4. Management control: specificity in public companies
5. Measurement of output
6. Measurement resources
7. Efficiency, effectiveness and productivity indicators
8. Control programs
9. Peg (executive management plan)
10. Budget in healthcare organizations
11. Quality and control in public entities
12. Management control of the court of auditors -external control-
13. Balanced Score Card: a perspective for the PA or a fad?
14. Who is the controller in a public body?
15. In search for continuous improvement: a utopia?
16. 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. Participatory budgeting.
Ferretti M., Zangrandi A., 2009, Le misurazioni economiche negli enti pubblici,
Anthony R.N. Young D.W. 2002, Non profit, il controllo di gestione, Milano,
McGraw-Hill (Capp. 9; 10; 13; 16)
Ferretti M., Esercizi di Contabilità e Bilancio negli Enti Pubblici, Parma, Santa
Lectures and case studies
Assessment methods and criteria
Oral and written exam