Public Italian Universities Towards Accrual Accounting and Management Control

Antonella Paolini () and Michela Soverchia ()
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Antonella Paolini: University of Macerata
Michela Soverchia: University of Macerata

A chapter in Information Systems, Management, Organization and Control, 2014, pp 29-45 from Springer

Abstract: 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.

Keywords: Accrual accounting in public sector; Management control in public sector; Italian universities (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:spr:lnichp:978-3-319-07905-9_3

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DOI: 10.1007/978-3-319-07905-9_3

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