Management and accounting for public and nonprofit organizations (2019/2020)

Course code
Name of lecturers
Angela Broglia, Cristiano Maccagnani
Angela Broglia
Number of ECTS credits allocated
Academic sector
Language of instruction
secondo semestre magistrali dal Feb 24, 2020 al May 29, 2020.

Lesson timetable

Go to lesson schedule

Learning outcomes

This course is aimed to give to students notions, logic categories and managerial tools to understand and govern public. In particular, the topics of this course are governance, accountability and management control of public administrations and non-profit organizations.


1) Institutional characteristics of public and non profit organizations
2) Organizational models in public organizations
3) Management in public organizations
4) Accounting in public organizations
5) Management in non profit organizations
6) Performance evaluation in non profit organizations
7) Reporting and accountability in non profit organizations

During the lessons basic notions, key categories and fundamental application tools will be transmissed; moreover, students can enrich their competences and develop problem solving approach by testing active didactic methods (case studies, cooperative learning, role-playing, etc.).

Slides used in the lessons and other documents and study materials will be available on the e-learning page.

Reference books
Author Title Publisher Year ISBN Note
Marcella Mulazzani (a cura di) L'armonizzazione contabile delle Regioni, degli Enti Locali e dei loro organismi (Edizione 4) Maggioli 2018 9788891627520 Ad esclusione del Capitolo 6° dalla Parte generale, nonché dei Capitoli 2°, 10°, 11°,13° della Parte applicata

Assessment methods and criteria

Both written and oral.

The written exam aims to test student’s knowing methodological applications.
The oral colloquium aims to test:
- the strength of student’s knowledge;
- lexical properties;
- student’s ability to connect single notions to knowledge system;
- analytical skills.

The exams do not discriminate between attending and non-attending students.