XXXVIII CICLO | Corrado Angela

The research, after an analysis of the literature, is based on the design of empirical analysis with reference to the Italian hospital companies, the analysis of the background of reference at macro, meso and micro levels related to the national health system, the financing system, supply evolution, PNRR actions, programming documents, accounting information systems, performance analysis on the new PIAO, reporting models and public value measurement criticalities. It also focuses on sustainability and corporate social responsibility through an analysis from business models to public administrations.

The research project, which is mainly based on the reform of public accounting for the improvement of services to the community, focuses on the analysis of public administration planning and control systems in specific contexts. Considering the reform that in our country has recently introduced the PIAO, containing sections dedicated to the design of measures to create public value and the corresponding performance drivers at organizational and individual level, Focus on an experimental analysis of SSN.

The healthcare companies’ environment was chosen as it is the most advanced in the public administration landscape. The expectation is therefore to find elements which may prove useful for the future application of ITAS accounting standards (reform 1.15 of the PNRR) to national public administrations.