The course aims to provide the tools for understanding the State Accounting, a subject with recent reforms, in which is increasingly evident both the multilateral dimension of the relationships between European and national institutions, and the interconnection between the legal and economic dimension of public policy choices.

Knowledge and comprehension: The student - through participation in lectures and course activities - will acquire the tools through which: i) Analyze the changes in the constitutional framework and the regulatory evolution -European and national- on the subject of public accounting; ii) Evaluate the different profiles (legal, economic and, in some cases, politological) of public accounting institutes iii) Know the new financial instruments, such as Next Generation EU and National Recovery and Resilience Plan (NRP); the notion of budget balance and the evolution of fiscal federalism. Ability to apply knowledge and understanding: The student - acquiring the tools and method learned during the course - will be able to interpret, also with respect to specific concrete cases, the main concepts of public accounting. Autonomy of judgment: the student, through the methodologies acquired during the course, will be able to evaluate the content of the main budgetary and public finance documents and will acquire the ability to critically analyze the issues under study. In particular, the ability to learn will be stimulated by guiding students to analyze institutional documents and data, and to elaborate in-depth studies, also in the form of debate, on topical issues in public accounting. The development of autonomy of judgment will be achieved not only through traditional teaching, but also through participation in seminars and testimonials, and will be accompanied by the development of communicative skills through guided discussion of studies of institutional documentation and the creation of group presentations. Communicative skills: At the end of the course, the student will be able to master, with adequate terminological precision, the vocabulary of the subject, also useful for competition purposes for future challenges of the postgraduate course. Ability to learn: The knowledge acquired during the course, both legal and economic, will allow the student to understand and interpret independently the main values of public finance.

Public accounting in the European, national and territorial dimension; The technical subjects of state accounting; Instruments of economic and financial planning The budget: principles, functions and structure; The budget cycle between Government and Parliament Implementation of the budget The judgment of parification Economic and financial accounting and accounting harmonization Controls Administrative-accounting responsibility Public expenditure, with particular reference to investments Public assets

D. Bolognino, Manuale di Contabilità di Stato, Cacucci editore, 2019 (escluse le pagine da 233 a 238 ; da pp. 247 a pp.286 e da pp. 303 a pp. 330) D. Bolognino, H. Bonura, A. Canale, La responsabilità per danno erariale, Cacucci Editore, 2022, pp. 27-110. A. Canale e altri autori, La Corte dei Conti. Responsabilità, contabilità e controllo a) pp.539-554 e pp.601-608 per le funzioni di controllo della Corte dei conti Supplementary in-depth readings can be examined during the lessons.

Seminar-style lectures, with testimonials on specific topics. Active participation of the students is required, who may be involved in the development of group presentations on the analysis of specific cases or institutional and scientific documents.

Oral Examination. the presentations given during the course will be taken into account for the examination. These will be graded in tenths and will contribute to the determination of the final grade. Further details will be provided in the course of the lecture.

We are willing to assign a plurality of final papers that address current issues and in which the student demonstrates a particular sensitivity to the topics covered in the course.