Innovations in Accounting Information System in the Public Sector. Evidences from Italian Public Universities

Elisa Bonollo (), Simone Lazzini () and Mara Zuccardi Merli ()
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Elisa Bonollo: University of Genoa
Simone Lazzini: University of Pisa
Mara Zuccardi Merli: University of Genoa

A chapter in Strengthening Information and Control Systems, 2016, pp 199-216 from Springer

Abstract: Abstract The paper analyzes how the accounting information system supports the transition from the traditional public accounting to the accrual accounting and the new budgeting and reporting system in public universities, with a specific reference to the bookkeeping of research projects. The accounting treatment of the research projects is particularly interesting because of the relevance of this item in the university budget, the options indicated by the lawmaker for its valuation criteria and the effects the valuation criteria have on the economic and investment budget of the university. Therefore the configuration of the accounting information system is not a mere technical problem, but involves the whole management. The research is based on the case study method applied to the University of Genoa. The research method is based on in-depth description of the role of the accounting information system in supporting the various phases of the research project accounting.

Keywords: Accounting information system in public organizations; University; Research project (search for similar items in EconPapers)
Date: 2016
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DOI: 10.1007/978-3-319-26488-2_15

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