Skip to Main Content (Press Enter)

Logo UNIBG
  • ×
  • Home
  • Degrees
  • Courses
  • People
  • Outputs
  • Organizations
  • Third Mission
  • Projects
  • Expertise & Skills

UNI-FIND
Logo UNIBG

|

UNI-FIND

unibg.it
  • ×
  • Home
  • Degrees
  • Courses
  • People
  • Outputs
  • Organizations
  • Third Mission
  • Projects
  • Expertise & Skills
  1. Courses

PUBLIC SECTOR MANAGEMENT AND ACCOUNTING - 87142

courses
ID:
87142
Dettaglio:
SSD: Business Administration Duration: 48 CFU: 6
Located in:
BERGAMO
Url:
Course Details:
BUSINESS ADMINISTRATION - 87-270/Amministrazione e controllo Year: 2
Year:
2025
  • Overview
  • Syllabus
  • Degrees
  • People
  • Other

Overview

Date/time interval

Secondo Semestre (16/02/2026 - 29/05/2026)

Syllabus

Course Objectives

At the end of the course, students will be able to:

- understand how public sector organizations work and the current reforms;

- identify those factors that contribute to make complex decisions in public sector organizations;

- discern functions and roles of public sector organizations;

- appreciate the specificities of accounting systems in public sector organizations;

- read, analyse and interpret accounting documents (both budget and report);

- understand and interpret the recent evolutions of management and accounting systems in public sector organizations.


Course Prerequisites

Prerequisites required (Propedeuticità) are published on the web site


Teaching Methods

Formal lectures, discussion of short cases, exercises, and guest seminars from invited experienced practitioners.


Assessment Methods

Written exam that lasts 60 minutes and comprises:

- open-ended questions worth 4-6 points each, assigned according to the following criteria:

a) relevance of the answer to the question; b) thoroughness of the answer; c) ability to synthesize; d) appropriacy of language.

- closed-ended questions worth 1 point.

- exercises worth 5-8 points each, according to their difficulty.


Exam results will be uploaded on "sportello internet" and the student will be notified when the grade is available.


Contents

_ Managerial approach to public sector organizations

_ Taxonomy of public sector organizations and activities

_ Decision making in the public sector

_ From the traditional model of public administration to new public management and Public Governance

_ Digital and environmental transitions in public sector organizations

_ Performance measurement in public sector organizations

_ Accounting in public sector organizations: characteristics, principles, single-entry bookkeeping, documents, analysis and trends


Online Resources

  • E-learning
  • Leganto - Reading lists

More information

-


Degrees

Degrees

BUSINESS ADMINISTRATION - 87-270 
Bachelor's Degree
3 years
No Results Found

People

People (2)

SICILIA Mariafrancesca
Settore ECON-06/A - Economia aziendale
AREA MIN. 13 - Scienze economiche e statistiche
Gruppo 13/ECON-06 - ECONOMIA AZIENDALE
Professori Ordinari
SICILIA Mariafrancesca
Settore ECON-06/A - Economia aziendale
AREA MIN. 13 - Scienze economiche e statistiche
Gruppo 13/ECON-06 - ECONOMIA AZIENDALE
Prorettrice con Delega alla ricerca scientifica
No Results Found

Other

Main module

PUBLIC SECTOR MANAGEMENT AND ACCOUNTING
  • Use of cookies

Powered by VIVO | Designed by Cineca | 26.4.5.0