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Implementing Accrual Accounting in Italian Universities: Critical Aspects of an Information System

In: Strengthening Information and Control Systems

Author

Listed:
  • Lucia Giovanelli

    (University of Sassari)

  • Federico Rotondo

    (University of Sassari)

  • Sonia Caffù

    (University of Sassari)

Abstract

This paper presents the experience of research, analysis and implementation of a new information system, and especially its accounting side, with the purpose of supporting management and improving performance of a centuries-old academic institution. The underway process of change, started in 2010 and based on the action research approach, is analyzed all along its different steps, from the identification of the best accounting information system in relation to the complexity and specificity of universities to the investigation of its impact on governance and operational routines. In particular, the experimentation of U-GOV, the IT system chosen to support the accounting change, highlights that the main criticalities deal with not only technical, but also cultural and organizational aspects.

Suggested Citation

  • Lucia Giovanelli & Federico Rotondo & Sonia Caffù, 2016. "Implementing Accrual Accounting in Italian Universities: Critical Aspects of an Information System," Lecture Notes in Information Systems and Organization, in: Daniela Mancini & Renata Paola Dameri & Elisa Bonollo (ed.), Strengthening Information and Control Systems, pages 185-198, Springer.
    • Handle: RePEc:spr:lnichp:978-3-319-26488-2_14
    DOI: 10.1007/978-3-319-26488-2_14
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    Cited by:

    1. Rita Lamboglia & Daniela Mancini & Francesco Paolone, 2018. "A Roadmap for Performance Measurement in Smarter Universities," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2 Suppl.), pages 113-133.

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