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

Lucia Giovanelli (), Federico Rotondo () and Sonia Caffù ()
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Lucia Giovanelli: University of Sassari
Federico Rotondo: University of Sassari
Sonia Caffù: University of Sassari

A chapter in Strengthening Information and Control Systems, 2016, pp 185-198 from Springer

Abstract: 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.

Keywords: Universities; Information system; Accrual accounting; Governance (search for similar items in EconPapers)
Date: 2016
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DOI: 10.1007/978-3-319-26488-2_14

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