Knowledge and understanding: the course illustrates the peculiarities of management in public administration, emphasizing the limits of managerial actions set by policy-makers and legislation. Particular attention is given to the financial and non-financial aspects of the programming and control processes.

Applying knowledge and understanding:students can participate to the budgeting process and define non-financial indicators to measure expected performances; moreover, they can use the most widespread models for the measurement of public entities' performance. The course prepares students for recruitment competitions in public institutions.

Making judgements: students can evaluate the financial position of public entities. They can use managerial tools to evaluate the performance obtained by implementing public policies.

Communication skills: students improve their communication skills by learning the technical jargon used by public officers.

Learning skills: the course provides the elements needed to investigate further contiguous subjects, such as evaluating public policies and managing personnel in institutions.

Except for the introductory part, the course is designed to provide knowledge of the Italian Public Administration context.

A basic knowledge of accounting is required.

The course consists of four parts:
a) introduction to public administration: the different paradigms
b) principles of public sector accounting
c) managerial control systems and performance management in the public sector
d) analysis of specific sectors: higher education.

Castellani Mazzara
La gestione del bilancio armonizzato degli enti locali. Le chiavi di lettura delle nuove dimensioni del ciclo di programmazione e controllo. Maggioli ed.

Intro: purposes, contents, program, final evaluation;
Public Administration: how is it defined?; Paradigms in PA studies; bureaucracy, New Public Management, Public Value & Governance; Public Financial Management: commitment accounting in Italy; the reform of the accounting system of municipalities: the harmonization of budgets and financial statements; accrual vs. commitment accounting; phases of incomes and expenditures; the authorizing function of the budget; classification of incomes and expenditures: functions, programs, and more analytical classes; the accounting treatment of bad debts; the integrated organization's plan (PIAO); levers of control in PA; the model of prof. K.Schedler; performance indicators for diagnostic systems; assessment of the quality of services (the ServQual model)

Lectures and case studies. Lectures by public managers on specific topics are planned.

Please also study the teaching material available on moodle2.units.it or on Microsoft Teams.

Oral exam at the end of the course. The knowledge of the main contents of regulation is assessed. Students have the possibility to choose a specific topic they intend to discuss more in depth during the exam.

16.6 develop effective, accountable and transparent institutions at all levels
16.7 ensure responsive, inclusive, participatory and representative decision-making at all levels