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Public Italian Universities Towards Accrual Accounting and Management Control

In: Information Systems, Management, Organization and Control

Author

Listed:
  • Antonella Paolini

    (University of Macerata)

  • Michela Soverchia

    (University of Macerata)

Abstract

The paper analyzes the accounting, financial reporting and management control systems of the Italian public universities, according to the new legislation (Law 240/2010, Decree 18/2012). This reform includes two important changes: the adoption of accrual accounting and the introduction of a management control system, both mandatory from 1st January 2014. The paper provides a description of the current situation of Italian universities, which allows to understand the reality in which the reform will be implemented and to evaluate whether universities are ready to realize these important changes. For this purpose, an empirical analysis has been conducted, based on the results of a semi-structured questionnaire that was applied to the 67 public universities during the first half of 2013. Survey results indicate that not many universities possess budgeting and accounting reporting systems aligned with the new legislation; however, most of them have executed different types of efforts for the transition process.

Suggested Citation

  • 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.
    • Handle: RePEc:spr:lnichp:978-3-319-07905-9_3
    DOI: 10.1007/978-3-319-07905-9_3
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    Citations

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    Cited by:

    1. 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.
    2. Alessandra Allini & Adele Caldarelli & Rosanna Span?, 2017. "La disclosure nei Piani della Performance delle universit? italiane. Intenti simbolici verso approcci sostanziali di legittimazione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 37-59.
    3. 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.
    4. Vincenzo Sforza & Pietro Marigonda & Bruno Bernardi & Alberto Domenicali, 2019. "L?impiego del controllo di gestione negli atenei: i risultati di un?indagine AssoController," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(3), pages 99-122.
    5. 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.
    6. 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.

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