Università Roma Tre

Module One: (4 University Credits)
Course Introduction: public finance; state accounting; accounting system and economics of government-owned organizations.
Private and government-owned legal entity. Private and government proprietorship. From economics to business economics: definitions. The decision process.
The model of objective rationality and the model of bounded rationality. The company as an institution. The human resources system: organization in government-owned companies. The Corporate investments: assets in government-owned companies. The system of operations: management in government-owned organizations. A. Maslow's theory of needs. Managerial control: strategic and tactical-operational. Economics and efficiency: general considerations and peculiarities of government-owned organizations. Regulatory analysis relating to managerial and economic organization in public administrations. D. Lgs n. 29 of 1993: Rationalization of the organization of public administrations and revision of the rules on public employment (in particular, articles: 1; 2; 3; 14; 16; 17; 18; 20; 49; 63; 64; 65). D. lgs. n. 286 of 1999: reorganization and strengthening of the mechanisms and tools for monitoring and evaluating costs, returns and results of the activity carried out by public administrations (in particular articles: 1; 2; 3; 4; 5; 6; 7; 8; 9).

Module Two: (4 University Credits)
The accounting information system of local authorities: planning documents. PCM (Prime Minister) Directives: December 12, 2000; November 15, 2001; November 8, 2002; December 27, 2004. Legislative Decree n. 150 of 2009 (known as “Brunetta” Reform): Implementation of the law 4 March 2009, n. 15, concerning the optimization of the workforce productivity and the efficiency and transparency of public administrations.
CIVIT (Independent Commission for Evaluation, Transparency and Integrity of Public Administration now known as National Anti-Corruption Authority) and its resolutions (notes): n. 4 of 2010: definition of the requirements for the appointment of the members of the OIV (Supervisory board); n. 6 of 2010: guidelines for the preparation of the three-year program for transparency and integrity; n. 112 of 2010: structure and methods of drafting the performance plan.
Legislative Decree no. 33 of 2013 and Legislative Decree no. 175 of 2016.
Privatizations: formal; substantial; functional; indirect. Privatizations in Europe.

Mauro PAOLONI – Fabio Giulio GRANDIS, “La dimensione aziendale delle amministrazioni pubbliche”, Giappichelli, Torino, 2007: CAPITOLI 1, 2, 3 (soli o paragrafi 3.1 e 3.2); 4, (solo i paragrafi 4.1 e 4.2); 5 (solo i paragrafi 5.1, 5.2 e 5.3); 6, 7, 8, 9, 10.
E. D’AMICO, L’evoluzione della programmazione e dei controlli manageriali nelle amministrazioni centrali dello stato, Cedam, Padova, 2009: Tutto tranne i paragrafi. 3.3, 3.6, 3.7, 3.9, 3.10, 3.11.