Over recent years, the Italian University System has been handling a phase of deep changes, which have had significant impact on its mission and on the way it operates. The most important of these changes have been to the organisation of universities, their recruitment procedures and in terms of improvements to the quality and efficiency of the university system itself. In this perspective, the objective of this research was to carry out a critical analysis of the process of change, with special reference to improving efficiency by making the transition from cash-based accounting to accrual accounting. In order to achieve this objective, the starting point was the legislation of reference that sets out the terms for the move to financial accrual accounting. A comparative analysis was then carried out at an international level, with the purpose of highlighting the strengths and weaknesses identified during the implementation of these new procedures within the public field. This was followed by an analysis of the details of the theory defining the accounting principles to be used in the process of preparing university’s financial statements. Finally, the study identified the main critical points relating to implementation of the new accounting system, offering, at the same time, several thoughts concerning possible subsequent analyses on this topic.

Changing the University System Management: a study of the Italian scenario / Lombardi, Rosa; Lardo, A; Manfredi, S; Nappo, F.. - In: JOURNAL OF INNOVATION AND ENTREPRENEURSHIP. - ISSN 2192-5372. - ELETTRONICO. - 4:1(2015). [10.1186/s13731-015-0024-6]

Changing the University System Management: a study of the Italian scenario

LOMBARDI, ROSA;
2015

Abstract

Over recent years, the Italian University System has been handling a phase of deep changes, which have had significant impact on its mission and on the way it operates. The most important of these changes have been to the organisation of universities, their recruitment procedures and in terms of improvements to the quality and efficiency of the university system itself. In this perspective, the objective of this research was to carry out a critical analysis of the process of change, with special reference to improving efficiency by making the transition from cash-based accounting to accrual accounting. In order to achieve this objective, the starting point was the legislation of reference that sets out the terms for the move to financial accrual accounting. A comparative analysis was then carried out at an international level, with the purpose of highlighting the strengths and weaknesses identified during the implementation of these new procedures within the public field. This was followed by an analysis of the details of the theory defining the accounting principles to be used in the process of preparing university’s financial statements. Finally, the study identified the main critical points relating to implementation of the new accounting system, offering, at the same time, several thoughts concerning possible subsequent analyses on this topic.
2015
University management; higher education system; accrual accounting; efficiency
01 Pubblicazione su rivista::01a Articolo in rivista
Changing the University System Management: a study of the Italian scenario / Lombardi, Rosa; Lardo, A; Manfredi, S; Nappo, F.. - In: JOURNAL OF INNOVATION AND ENTREPRENEURSHIP. - ISSN 2192-5372. - ELETTRONICO. - 4:1(2015). [10.1186/s13731-015-0024-6]
File allegati a questo prodotto
File Dimensione Formato  
Lombardi_Changing_2015.pdf

accesso aperto

Tipologia: Documento in Post-print (versione successiva alla peer review e accettata per la pubblicazione)
Licenza: Tutti i diritti riservati (All rights reserved)
Dimensione 532.53 kB
Formato Adobe PDF
532.53 kB Adobe PDF

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11573/894858
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 4
  • ???jsp.display-item.citation.isi??? ND
social impact