Guido Modugno

Guido Modugno is an Associate Professor in the Department of Economics, Business, Mathematics and Statistics at the University of Trieste, Italy. With over two decades of academic and research experience, he specializes in public sector accounting, financial management in higher education institutions, and process analysis in public administration.

Dr. Modugno's research focuses on financial sustainability in higher education, public sector accounting reforms, budgeting systems in public institutions, and the creation of public value through administrative process simplification. His work examines the relationship between accounting practices and financial sustainability, with particular attention to the Italian context where significant reforms have shifted universities from cash to accrual accounting systems. He investigates how complexity in administrative processes affects public value creation and how financial management must balance political considerations with managerial needs.

His publication record demonstrates consistent scholarly output since the early 2000s, with recent work focusing on university budgeting practices, financial sustainability challenges in higher education, and the effects of administrative processes on public value creation. His research often takes an applied approach, using case studies from Italian public institutions to provide practical insights for policymakers and administrators.

Dr. Modugno has established collaborations with numerous researchers including Di Carlo, Tivan, Bertoni, and Agasisti, demonstrating his integration within academic and professional networks focused on public sector financial management. His work bridges theoretical frameworks with practical applications in university administration and regional government finance.

Through his research on the Friuli Venezia Giulia region's financial management reforms and the wine cluster analysis, he has contributed to understanding regional economic development. His work on social care services demonstrates a commitment to applying financial management principles across various public service domains.