This course aims to analyze the impact of management reforms in the public administrations from the basics of the traditional- bureaucratic system (incremental line-item) to the introduction of performance-based approach.
The course is divided in two integrated sessions.
The first session through a combination of lecture and case discussions provides a framework for understanding the consequences of government regulation and the structure of Italian public administrations . Designed for students interested in public management, topics include government regulation, public goods and services, health and managerial tools. In addition, the course examines the process of privatization of governmental enterprises and the entire process of peculiar Italian public holdings. In the second session, the course provides the analytic tools needed to understand the fundamentals of public sector accounting system and assess the quality and sustainability of a country’s financial position. Using case study and data supports students learn how to analyze: the Statement of Government Operations, Budget and Financial Statements. The structure of financial systems which is established by the annual financial prevision statement classification and chart of accounts is presented as is their international standards. The core of the course is how to analyze accounting systems in terms of composition of expenditure and sustainability given their sources of finance. The techniques of double entry book-keeping are practiced and the four bases of accounting (cash, modified cash, modified accrual and accrual) are analyzed. International standards of public sector financial reporting for cash and accrual accounting are reviewed.