Università Roma Tre

Module I – Introduction
1. the nature of public sector accounting;
2. public sector accounting;
3. economy, efficiency and effectiveness.
Module II – Management accounting
1. planning and control;
2. the role of management accounting;
3. management accounting and planning;
4. management accounting and control;
5. the annual revenue budget;
6. line-item budgeting and programme budgeting;
7. budget preparation.

R. Jones, N. Pendlebury – Public sector accounting. Pearson Education, 2000. It could be excluded: from pag. 48 to 57; from pag. 69 to 124; from pag. 185 to 207; from pag. 233 to 245.

The Course is focused on the evolution of the public intervention in the economy as well as on the organizational models in the Italian and comparative law. More specifically, the common thread will be the organizational model of the so-called "Autorità amministrative indipendenti" (rationale of their institution, organization, powers) and, in particular, of the Authority - variously named - responsible for guaranteeing the free market competition in the main contemporary legal systems and within the framework of the European Union.
Even in the absence of a unitary model, the comparative study of that topic, facilitated by the so-called economic globalization and technological development, will be able to highlight similar issues in the world experience of the independent agencies.

For students not attending classes: S. Cassese (a cura di), La nuova Costituzione economica, Laterza, Bari, 2019 (except for Chapters VI e VIII).
With the students who regularly attend classes, it will be possible to agree on alternative program.