Following a highly disordered series of reforms, Italian universities will adopt accrual accounting by the end of 2016. This article studies the case of two universities where the new accounting system was introduced early (2013). The aim is to identify the main drivers of resistance to change and determine the types of organizational behavior that can counter this resistance. The results show a positive correlation between overcoming resistance to change and implementing specific organizational practices that may soften its effect. Surprisingly, the article found that resistance was stronger in the university where the situation was less complex.
How Resistance to Change Affects the Implementation of Accrual Accounting in Italian Public Universities: A Comparative Case Study / Agasisti, Tommaso; Catalano, Giuseppe Pasquale Roberto; Erbacci, Angelo. - In: INTERNATIONAL JOURNAL OF PUBLIC ADMINISTRATION. - ISSN 0190-0692. - 41:12(2018), pp. 946-956. [10.1080/01900692.2017.1301469]
How Resistance to Change Affects the Implementation of Accrual Accounting in Italian Public Universities: A Comparative Case Study
CATALANO, Giuseppe Pasquale Roberto;
2018
Abstract
Following a highly disordered series of reforms, Italian universities will adopt accrual accounting by the end of 2016. This article studies the case of two universities where the new accounting system was introduced early (2013). The aim is to identify the main drivers of resistance to change and determine the types of organizational behavior that can counter this resistance. The results show a positive correlation between overcoming resistance to change and implementing specific organizational practices that may soften its effect. Surprisingly, the article found that resistance was stronger in the university where the situation was less complex.File | Dimensione | Formato | |
---|---|---|---|
Agasisti_How-Resistance_2018.pdf
solo gestori archivio
Tipologia:
Versione editoriale (versione pubblicata con il layout dell'editore)
Licenza:
Tutti i diritti riservati (All rights reserved)
Dimensione
1.11 MB
Formato
Adobe PDF
|
1.11 MB | Adobe PDF | Contatta l'autore |
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.