L?impiego del controllo di gestione negli atenei: i risultati di un?indagine AssoController
Author
Abstract
Suggested Citation
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Marco Tieghi & Rebecca L. Orelli & Emanuele Padovani, 2018. "Accounting Reform in Italian Universities. Internal Response to Accounting Change," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 117-138.
- Cavalluzzo, Ken S. & Ittner, Christopher D., 2004. "Implementing performance measurement innovations: evidence from government," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 243-267.
- Silvia Cantele & Martina Martini & Bettina Campedelli, 2012. "Gli atenei italiani e gli strumenti di pianificazione e controllo: a che punto siamo?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2012(1), pages 55-83.
- Sven Modell, 2002. "Institutional perspectives on cost allocations: integration and extension," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 653-679.
- Elisa Bonollo & Simone Lazzini & Mara Zuccardi Merli, 2016. "Innovations in Accounting Information System in the Public Sector. Evidences from Italian Public Universities," Lecture Notes in Information Systems and Organization, in: Daniela Mancini & Renata Paola Dameri & Elisa Bonollo (ed.), Strengthening Information and Control Systems, pages 199-216, Springer.
- Antonella Paolini & Michela Soverchia, 2013. "Le universit? statali italiane verso la contabilit? economico-patrimoniale ed il controllo di gestione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(3), pages 77-98.
- Hood, Christopher, 1995. "The "new public management" in the 1980s: Variations on a theme," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 93-109.
- Gloria Agyemang & Jane Broadbent, 2015. "Management control systems and research management in universities," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(7), pages 1018-1046, September.
- Lee Parker & Graeme Gould, 1999. "Changing public sector accountability: critiquing new directions," Accounting Forum, Taylor & Francis Journals, vol. 23(2), pages 109-135, June.
- Sheila Ellwood & Susan Newberry, 2007. "Public sector accrual accounting: institutionalising neo‐liberal principles?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(4), pages 549-573, July.
- Sabrina Gigli & Marco Tieghi, 2017. "La riforma del sistema informativo-contabile degli atenei italiani. Una proposta di analisi del nuovo modello di bilancio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 61-90.
- Yigitbasioglu, Ogan M. & Velcu, Oana, 2012. "A review of dashboards in performance management: Implications for design and research," International Journal of Accounting Information Systems, Elsevier, vol. 13(1), pages 41-59.
- Tommaso Agasisti & Giuseppe Catalano, 2013. "Debate: Innovation in the Italian public higher education system: introducing accrual accounting," Public Money & Management, Taylor & Francis Journals, vol. 33(2), pages 92-94, March.
- Mark Christensen, 2005. "The 'third hand': Private sector consultants in public sector accounting change," European Accounting Review, Taylor & Francis Journals, vol. 14(3), pages 447-474.
- Antonella Paolini & Michela Soverchia, 2014. "Public Italian Universities Towards Accrual Accounting and Management Control," Lecture Notes in Information Systems and Organization, in: Daniela Baglieri & Concetta Metallo & Cecilia Rossignoli & Mario Pezzillo Iacono (ed.), Information Systems, Management, Organization and Control, edition 127, pages 29-45, Springer.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Sabrina Gigli & Laura Mariani & Angelo Paletta, 2021. "Management accounting and governance implications: The case of the University of Bologna," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 289-311.
- Marco Tieghi & Rebecca L. Orelli & Emanuele Padovani, 2018. "Accounting Reform in Italian Universities. Internal Response to Accounting Change," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 117-138.
- Alessandra Allini & Adele Caldarelli & Rosanna Span? & Annamaria Zampella, 2019. "Legitimating efforts in Performance Plans. Evidences on the thoroughness of disclosure in the Italian Higher Education setting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 143-168.
- Alessandra Allini & Rosanna Span? & Annamaria Zampella & Fiorenza Meucci, 2020. "Integrated Performance Plans in Higher Education as means of accounting change. Insights into the Italian context," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 87-110.
- Sabrina Gigli & Marco Tieghi, 2017. "La riforma del sistema informativo-contabile degli atenei italiani. Una proposta di analisi del nuovo modello di bilancio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 61-90.
- Franco Rubino & Pina Puntillo & Stefania Veltri, 2017. "Il ruolo dei manager universitari in un?ottica di performance integrata. Analisi di un caso studio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 95-122.
- Adhikari, Pawan & Kuruppu, Chamara & Matilal, Sumohon, 2013. "Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments," Accounting forum, Elsevier, vol. 37(3), pages 213-230.
- Allan Barton, 2009. "The Use and Abuse of Accounting in the Public Sector Financial Management Reform Program in Australia," Abacus, Accounting Foundation, University of Sydney, vol. 45(2), pages 221-248, June.
- Antonella Paolini & Michela Soverchia, 2017. "I sistemi informativi per il controllo e la valutazione delle performance nelle universit? italiane," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 5-14.
- Ferry, Laurence & Zakaria, Zamzulaila & Zakaria, Zarina & Slack, Richard, 2018. "Framing public governance in Malaysia: Rhetorical appeals through accrual accounting," Accounting forum, Elsevier, vol. 42(2), pages 170-183.
- Antonella Paolini & Michela Soverchia, 2013. "Le universit? statali italiane verso la contabilit? economico-patrimoniale ed il controllo di gestione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(3), pages 77-98.
- Jupe, Robert & Funnell, Warwick, 2015. "Neoliberalism, consultants and the privatisation of public policy formulation: The case of Britain's rail industry," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 65-85.
- Vincenzo Sforza & Riccardo Cimini, 2017. "Running the Obstacle Race towards Public Accounting Harmonization in EU-28: A Temporal Study," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(3), pages 1-49, February.
- Elena Gori & Silvia Fissi & Michele Fiuman?, 2018. "Social Network e Stakeholder Engagement, un binomio tutto da sviluppare? Un confronto tra le universit? pubbliche di Italia e Cina," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 95-116.
- Cristian Carini & Laura Rocca & Claudio Teodori & Monica Veneziani, 2017. "The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(1), pages 5-29.
- Domenico Consoli & Selena Aureli, 2018. "Un framework integrato per la misura dell?innovazione del Piano Nazionale Scuola Digitale (PNSD)," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 139-164.
- Isabella Mozzoni & Simone Fanelli & Antonello Zangrandi, 2017. "Il confronto di performance economico-finanziarie nelle Universit?: un possibile modello di analisi per indici," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 91-112.
- Sven Modell, 2005. "Performance Management in the Public Sector: Past Experiences, Current Practices and Future Challenges," Australian Accounting Review, CPA Australia, vol. 15(37), pages 56-66, November.
- Stamatiadis, Filippos & Eriotis, Nikolaos, 2011. "Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework," MPRA Paper 28816, University Library of Munich, Germany.
- Sven Modell & Fredrika Wiesel, 2008. "Marketization and Performance Measurement in Swedish Central Government: A Comparative Institutionalist Study," Abacus, Accounting Foundation, University of Sydney, vol. 44(3), pages 251-283, September.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fan:macoma:v:html10.3280/maco2019-003006. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=166 .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.