Università Roma Tre

A. Business and the study of public administrations
1. Business' classification
     2.1. Classification based on the objective characteristics of the activity carried out
     2.2. Classification based on the nature of the legal entity
     2.3. Classification based on the nature of the economic subject
     2.4. An overview
2. On the different meanings of "Public Administrations"
3. Public Administrations as "group"
4. The subsystems of the public administration
B. The definition of Public Administration
1. The Italian definition
2. The European definition
3. Difficulties arising from the existence of different definitions
4. The consolidated financial statement for the Italian local governments
C. The organization of public administrations
1. The organizational structure of public administrations: general features
2. Relations between political function and administrative function
     2.1. The principle of the distinction between politicians and managers
D. The management of a public administration
1. The accounting function: management and reporting in quantitative aspects
2. Some peculiarities of the management of public administrations
E. The concept of efficiency and effectiveness in public administrations

Per i punti: A, C, D, E: M. Paoloni, F.G. Grandis, La dimensione aziendale delle amministrazioni pubbliche, Giappichelli, Torino, 2007, capitoli 2, 4, 5 e 10.

Ad integrazione di quanto contenuto nel testo sopra indicato, per il punto C, è necessario lo studio del paper: F.G. Grandis, G. Mattei (2014), The Authorising Function of Budgets in Public Administration. Applicability of IPSAS 24 in Italy. Open Journal of accounting, 3, pp. 45-52.

Per il punto B: Grandis, F., & Mattei, G. (2014). L’elenco ISTAT e la nozione di “pubblica amministrazione”. Rivista della Corte dei Conti, 1(1-2), 523-541.