Course 2017-2018 a.y.



Department of Social and Political Sciences

Course taught in English

Go to class group/s: 14
GIO (9 credits - II sem. - OB  |  SECS-P/07)
Course Director:

Classes: 14 (II sem.)

Course Objectives

Accounting systems in the public sector and international institutions are the fundamental tools for programming and discharging accountability as to the use of public resources and the attainment of public goals. The course, also through a management game, aims at providing students with competencies and tools useful to
  • Understand the specific and critical issues of budgeting and reporting in the public sector and in international institutions.
  • Read, analyse, interpret the relevant documents.
  • Be aware of their recent evolutions.
To this end, it compares budgetary and accruals accounting and presents performance measurement tools. These competencies are relevant for both top government officials and external players (financial institutions, consultants, suppliers).

Intended Learning Outcomes
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Course Content Summary

  • Public sector accounting and budgeting: principles, documents, trends.
  • Public sector budgeting (management game).
  • Tools for obligation or cash-based financial statement analysis.
  • Tools for accrual-based financial statement analysis.
  • Performance measurement.

Teaching methods
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Assessment methods
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Detailed Description of Assessment Methods

For attending students
  • Participation in a group project (management game) with a positive final grade (25%).
  • Class participation (10%).
  • The student has to pass a written exam (65%).
For non attending students
  • The student has to pass a written exam.


  • W. VAN DOOREN, G. BOUCHAERT, J. HALLIGAN, Performance Management in the Public Sector, Routledge, 2015, 2nd edition, ISBN 978 0 415 73810 1.
  • R. JONES, M. PENDLEBURY, Public Sector Accounting, Cardiff University, Financial Times Press, Pearson, 2010, 6th edition, ISBN-10: 0273720368, ISBN-13: 9780273720362.
Exam textbooks & Online Articles (check availability at the Library)


Knowledge of private sector accounting.
Last change 25/05/2017 14:16