Università Roma Tre

The aims of this course is to explain public sector management and accounting by an integrated approach, such as drawing together accounting theory and practice for each of the main areas (modules) of financial accounting, management accounting and audit. This course is designed to help students develop specific public sector accounting skills.
Module I – Introduction: In the first section, the objective is to explain the managerial developments in the public sector, by give a brief history of these;
Module II – Management accounting: In the second section the objective is to explain developments in the use of internal markets and compulsory competition and the more recent emphasis on public-private concept and the introduction of the private concept in the public sector;
Module III – Financial accounting: In the third section the object is to explain updates and internationalizes the discussion of financial accounting theory and regulation.
Module IV – Auditing: In the fourth section are explained the international developments of audit in the public sector.