Corso di studio in Amministrazione Aziendale

At the end of the course the student should have acquired the methodological tools necessary to develop an adequate critical examination of the accounting process for the management applied to the public institution.

The training with a technical-administrative vocation of the Course of Studies will therefore be completed and enriched by the following skills.

1) Knowledge and understanding.
The course allows students to acquire knowledge and understanding in the accounting areas of the Public Administration. To achieve this result, the teaching involves the use of traditional tools (such as lectures), combined with individual or group activities.

2) Ability to apply knowledge and understanding.
The approach used is oriented towards the search for operational solutions to accounting problems. To this end, a “problem solving” model is systematically used, characterized by an approach in which the solution to the accounting problem is not pre-established a priori, but must be identified on a case-by-case basis.

3) Autonomy of judgment.
The course aims to convey the critical skills necessary to formulate one's own judgments on the basis of limited information, also reflecting on the responsibilities associated with the application of accounting knowledge in the public sphere. These results will also be achieved thanks to training in educational activities, inspired by active teaching, which require personal involvement and a critical attitude in the face of complex situations.

4) Communication skills

Students must be able to communicate using the language of the discipline, in order to expose it with clarity and awareness.

5) Learning skills.
The course aims to provide the methodological aspects necessary to be able to develop adequate self-learning through the critical examination of the accounting evolution process of the management of the public institution.

The teaching program is developed in the following points:

A) Introductory aspects. The company publishes in the fundamentals of business economics. The main distinctive features of public companies. The "Rational Administration" of the public company based on the balance sheet and processes of accumulation / distribution of capital.

B) Performance Measurement and Budgeting applied to the public company. The "Single System" of accounting for public companies: the model of reconciliation between the findings of financial accounting and those of economic-asset accounting. The annual budget: the authorization function of the model and the underlying methodologies for constructing the prospectus.

C) The issues related to the current process of harmonization of accounting systems and financial statements, introduced by Legislative Decree 23 June 2011 n. 118: analysis, perspectives and reflections on the subject of "Accounting Harmonization".