Clicca qui per scaricare

Accounting Reform in Italian Universities. Internal Response to Accounting Change
Titolo Rivista: MANAGEMENT CONTROL 
Autori/Curatori: Marco Tieghi, Rebecca L. Orelli, Emanuele Padovani 
Anno di pubblicazione:  2018 Fascicolo: Lingua: Inglese 
Numero pagine:  22 P. 117-138 Dimensione file:  221 KB
DOI:  10.3280/MACO2018-001006
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più:  clicca qui   qui 


This paper aims to examine the public sector accounting reform in Italy, focusing on universities and addressing the specific aspect of the accounting change from an internal perspective. The study focuses on the question of how universities in Italy responded internally to governmental pressures for accounting reform, and it examines the extent to which universities implemented the new accounting systems based on the accrual accounting introduction and the new budgeting and reporting implementation. This paper makes use of the key elements identified by Lapsley and Pettigrew’s framework (1994) to shed light on accounting change in three Italian universities, and it identifies the key elements that qualify receptive and non-receptive contexts of change in practice.


Keywords: Universities, Accounting Reform, Italy, Accounting Change, Law 240/2010, Response to Change

  1. Agasisti T., Catalano G. (2013), Debate: Innovation in the Italian public higher education system: introducing accrual accounting, Public Money & Management, 33(2), pp. 92-4.
  2. Akin G., Palmer I. (2000), Putting metaphors to work for change in organizations, Organizational Dynamics, 28(3), pp. 67-79.
  3. Arnaboldi M., Azzone G. (2004), Benchmarking university activities: an Italian case study, Financial Accountability & Management, 20(2), pp. 205-20.
  4. Arnaboldi M., Azzone G. (2004), Benchmarking University Activities: An Italian Case Study. Financial Accountability & Management, 20(2), pp. 205-220.
  5. Aversano N., Manes Rossi F., Tartaglia Polcini P. (2017), I sistemi di misurazione delle performance nelle università: considerazioni critiche sul sistema italiano, Management Control, 1, pp. 15-36., 10.3280/MACO2017-001002DOI: 10.3280/MACO2017-001002
  6. Bennett A., Elman C. (2006), Qualitative research: Recent Developments in Case Study Methods, Annual Review of Political Science, 9, pp. 455-76.
  7. Biondi L., Francese U., Gulluscio C. (2015), Verso un sistema contabile economico-patrimoniale: prime evidenze empiriche nell’ambito delle università pubbliche italiane. Azienda Pubblica, 3, pp. 247-267.
  8. Boitier M., Rivière A. (2013), Are French universities under control?, Public Money & Management, 33(2), pp. 105-10.
  9. Bridges W., Mitchell S. (2000), Leading transition: A new model for change, Leader to Leader, 16(3), pp. 30-6.
  10. Broadbent J., Guthrie J. (2008), Public sector to public services: 20 years of ‘contextual’ accounting research, Accounting, Auditing and Accountability Journal, 21(2), pp. 129-69.
  11. Broadbent J., Guthrie J. (1992), Changes in the Public Sector: A Review of Recent ‘Alternative’ Accounting Research, Accounting, Auditing & Accountability Journal, 5(2), pp. 3-31.
  12. Broadbent J., Laughlin, R. (1997), Evaluating the 'New Public Management' Reform in the UK: A Constitutional Possibility?, Public Administration, 75(3), pp. 487-507.
  13. Burke W.W. (2002), Organization change theory and practice, Thousand Oaks, CA, Sage Publications.
  14. Burns J., Scapens R.W. (2000), Conceptualizing management accounting change: an institutional framework, Management Accounting Research, 11(1), pp. 3-25.
  15. Burns J., Vaivio J. (2001), Management accounting change. Management Accounting Research, 12(4), pp. 389-402.
  16. Caldarelli A., Allini A., Spanò R. (2014), Il bilancio sociale nelle Università tra compliance formale e disclosure sostanziale. Un’analisi empirica nel contesto italiano, Azienda Pubblica, 27, 3, pp. 241-257.
  17. Cantele S., Martini M., Campedelli B. (2012), Gli atenei italiani e gli strumenti di pianificazione e controllo: a che punto siamo?, Management Control, 1, pp. 55-83., 10.3280/MACO2012-001004DOI: 10.3280/MACO2012-001004
  18. Cantele S., Martini M., Campedelli B. (2011), La pianificazione strategica nelle università: alcune evidenze empiriche dall’Italia e una proposta metodologica, Azienda Pubblica, 24, 4, pp. 339-359.
  19. Christiaens J., de Wielemaker E. (2003), Financial accounting reform in Flemish universities: an empirical study of the implementation, Financial Accountability & Management, 19(2), pp. 185-204.
  20. Clarke P., Lapsley I. (2004), Management accounting in the new public sector, Management Accounting Research, 15(3), pp. 243-245.
  21. Layzell D.T. (1999), Linking performance to funding outcomes at the state level for public institutions of higher education, Research in Higher Education, 40(2), 233-46.
  22. Dal Molin M., Turri M., Agasisti T. (2017), New Public Management Reforms in the Italian Universities: Managerial Tools, Accountability Mechanisms or Simply Compliance?, International Journal of Public Administration, 40(3), pp. 256-69.
  23. Deaconu A., Nistor C.S., Filip C. (2011), The impact of accrual accounting on public sector management. An exploratory study for Romania, Transylvanian Review of Administrative Sciences, 32(E), pp. 74-97.
  24. Demartini P. (2004), Management Control and Quality Assurance in Universities: A Case Study, 27th Congress of the EAA, Prague, Czech Republic.
  25. Ellwood S., Newberry S. (2007), Public sector accrual accounting: institutionalizing neoliberal principles, Accounting, Auditing and Accountability Journal, 20(4), pp. 549-573.
  26. Farneti F., Siboni B., del Sordo C. (2017), La misurazione della performance sociale nell’esperienza dell’Università di Bologna, Management Control, 1, pp. 137-166., 10.3280/MACO2017-001007DOI: 10.3280/MACO2017-001007
  27. Gigli S., Tieghi M. (2015), L’introduzione della contabilità economico-patrimoniale negli Atenei: un commento su alcune opzioni esercitate e alcune possibili proposte di miglioramento, Azienda Pubblica, 1, pp. 13 - 31.
  28. Gray R., Haslam J. (1990), External reporting by UK universities: an exploratory study of accounting change, Financial Accountability & Management, 6(1), pp. 51-72.
  29. Groves R., Pendlebury M., Newton J. (1994), Management accounting information in universities: a Cardiff experiential perspective, in Berry R.H. (Ed.), Management Accounting in Universities, CIMA, London.
  30. Guba E.G., Lincoln Y.S. (2005), Paradigmatic controversies, contradictions, and emerging influences, in Denzin N.K., Lincoln Y.S. (Eds.), The Sage Handbook of Qualitative Research (3rd ed.), Thousand Oaks, CA: Sage, pp. 191-215.
  31. Guerreiro R., Pereira C.A., Frezatti F. (2006), Evaluating management accounting change according to the institutional theory approach: a case study of a Brazilian bank, Journal of Accounting & Organizational Change, 2(3), pp. 196-228.
  32. Guthrie J. (1998), Application of accrual accounting in the Australian public sector–rhetoric or reality?. Financial Accountability & Management, 14(1), pp. 1-19.
  33. Guthrie J., Humphrey C., Jones L.R., and Olson O. (2005), International public financial management reform. Progress, contradictions and challenges, Information age publishing, Greenwich, Co.
  34. Hodges R., Mellett H. (2003), Reporting public sector financial results, Public Management Review, 5(1), pp. 99-113.
  35. Hoque Z., Moll J. (2001), Public sector reform – Implications for accounting, accountability and performance of state-owned entities – an Australian perspective, International Journal of Public Sector Management, 14(4), pp. 304-326.
  36. Hoque Z., Arends S., Alexander R. (2004), Policing the police service: A case study of the rise of new public management within an Australian police service, Accounting, Auditing and Accountability Journal, 17(1), pp. 59-84.
  37. Lapsley I., Miller P. (2004), Foreword: Transforming Universities: The Uncertain, Erratic Path, Financial Accountability & Management, 20(2), pp. 103-6.
  38. Lapsley I., Pettigrew A. (1994), Meeting the challenge: accounting for change, Financial Accountability & Management, 10(2), pp. 79-92.
  39. Lawrence S., Sharma U. (2002), Commodification of Education and Academic Labour – Using the Balanced Scorecard in a University Setting, Critical Perspectives on Accounting, 13(5-6), pp. 661-677.
  40. Liefner I. (2003), Funding, resource allocation and performance in Higher Education systems, Higher Education, 46(4), pp. 469-89.
  41. Lincoln Y.S., Guba E.G. (1985), Naturalistic inquiry, Beverly Hills, CA, Sage.
  42. Mandanici F. (2011), Il controllo strategico nell’azienda università, Milano, FrancoAngeli.
  43. Marchi L. (2015), Nuove prospettive di ricerca sulle tematiche di Management Control, Management Control, 3, pp. 5-8., 10.3280/MACO2015-003001DOI: 10.3280/MACO2015-003001
  44. Marginson S., Considine M. (2000), The Enterprise University: Power, Governance and Reinvention in Australia, Cambridge, Cambridge University Press.
  45. Ministry of Economy and Finance (2014), Il bilancio in breve.
  46. Minogue M. (2000), Should Flawed Models of Public Management be Exported? Issues and Practices, Manchester: Institute for Development Policy and Management, University of Manchester.
  47. Mio C., Borgato B. (2012), Performance Measurement nelle Istituzioni Universitarie: verso una prospettiva di sostenibilità, Rirea editore.
  48. Moll, J. (2003), Organisational Change and Accounting Control Systems at an Australian University. Thesis, Griffith University.
  49. Monsen, N. (2002), The Case for Cameral Accounting, Financial Accountability & Management, 18(1), pp. 39-72.
  50. Mussari R., D’Alessio L., Sostero U. (2015), Brevi considerazioni sui mutamenti in atto nei sistemi di contabilità finanziaria, Azienda Pubblica, 3, pp. 227-246.
  51. Mussari R., Sostero U. (2014), Il processo di cambiamento del sistema contabile nelle università: aspettative, difficoltà e contraddizioni, Azienda Pubblica, 27, 2, pp. 121-143.
  52. Oecd (2005), Modernising Government: The Way Forward. Paris: OECD.
  53. Oecd (2014), Education at a glance, Country note for Italy, Paris: OECD.
  54. Pallot, J. (2001), Transparency in Local Government: Antipodean Initiatives, European Accounting Review, 10(3), pp. 645-660.
  55. Paolini A., Soverchia M. (2017), I sistemi informativi per il controllo e la valutazione delle performance nelle università italiane, Management Control, 1, pp. 5-14., 10.3280/MACO2017-001001DOI: 10.3280/MACO2017-001001
  56. Paolini A. e Soverchia M., (2015), La programmazione delle università italiane si rinnova: riflessioni e primi riscontri empirici, Azienda Pubblica, 3, pp. 287-308.
  57. Paolini A., Soverchia. M. (2014), Public Italian universities towards accrual accounting and management control, Information Systems, Management, Organization and Control, Springer International Publishing, pp. 29-45.
  58. Paolini L., Soverchia M. (2013), Le università statali italiane verso la contabilità economico-patrimoniale ed il controllo di gestione, Management Control, 3, pp. 77-98., 10.3280/MACO2013-003005DOI: 10.3280/MACO2013-003005
  59. Pettersen I.G. (2001), Implementing Management Accounting Reforms in the Public Sector: The Difficult Journey from Intention to Effects, European Accounting Review, 10(3), pp. 561-81.
  60. Pettersen I.J., Solstad E. (2007), The role of accounting information in a reforming area: a study of higher education institutions, Financial Accountability and Management, 23(2), pp. 133-154.
  61. Pettigrew A., Ferlie E., McKee L. (1992), Shaping Strategic Change, Sage: London.
  62. Piderit S. K. (2000), Rethinking resistance and recognizing ambivalence: A multidimensional view of attitudes toward an organizational change, Academy of Management Review, 25(4), pp. 783-794.
  63. Pina V., Torres L. (2003), Reshaping Public Sector Accounting: An International Comparative View, Canadian Journal of Administrative Sciences, 20(4), pp. 334-350.
  64. Pina V., Torres L., Yetano A. (2009), Accrual Accounting in EU Local Governments: One Method, Several Approaches, European Accounting Review, 18(4), pp. 765-807.
  65. Pollitt C., Boucaert G. (2000), Public Management Reform: An international comparison. Oxford University Press, Oxford.
  66. Rebora G., Turri M. (2009), Governance in Higher Education: an analysis of the Italian experience. In Huisman J (ed), International Perspectives on the Governance of Higher Education. Alternative Frameworks for Coordination, Abingdon, Routledge, pp. 13-31.
  67. Riccaboni A., Galgani C. (2010), Board e membri esterni nella governance interna delle università italiane: nuovi trend e questioni emergenti, Azienda Pubblica, 23, 3, pp. 331-368.
  68. Ricci P., Parnoffi M. (2013), Il sistema universitario italiano alla luce delle recenti riforme. Questioni di governance, di finanziamento e di performance nella prospettiva della rendicontazione sociale, in Cassone A., Sacconi L. (a cura di), Autonomia e responsabilità dell’università. Governance e accountability, Milano, Giuffré, pp. 113-147.
  69. Salvatore C. (2012), Il nuovo sistema contabile e di bilancio delle università. Caratteristiche e criticità, Torino, Giappichelli.
  70. Saravanamuthu K., Filling, S. (2004), A critical response to managerialism in the Academy, Critical Perspectives on Accounting, 15(4/5), pp. 437-452.
  71. Sargiacomo M. (2002), Budgeting behaviours negli atenei pubblici italiani: risultanze di una ricerca sulla caratteristiche del good budgeting. Azienda Pubblica, 15(4-5), pp. 371-398.
  72. Scapens R.W., Ormston A.L., Arnold, J. (1994), The development of overhead recovery models at the University of Manchester, in Berry, R.H. (Ed.), Management Accounting in Universities, London, CIMA.
  73. Schmidtlein F.A. (1999), Assumptions underlying performance-based budgeting, Tertiary Education and Management, 5(2), pp. 159-74.
  74. Tiron Tudor A., Blidisel R. (2007), Accrual Accounting Experience in the Romanian Public Higher Education Sector. International Journal of Business Research, Academy of International Business and Economics, 7(6), pp. 121-131.
  75. West A.M., Hirst G., Richter A., Shipton H. (2004), Twelve steps to heaven: Successfully managing change through developing innovative teams, European Journal of Work and Organizational Psychology, 13(2), pp. 269-299.
  76. West B., Carnegie, G.D. (2010), Accounting’s chaotic margins: Financial reporting of the library collections of Australia’s public universities, 2002-2006, Accounting, Auditing & Accountability Journal, 23(2), pp. 201-228.
  77. Whipp R., Rosenfeld R., Pettigrew A. (1987), Understanding Strategic Change Process: Some Preliminary British Findings, in Pettigrew A.M. (Ed.), The Management of Strategic Change, Oxford, Basil Blackwell, 4-55.
  78. Wynne A. (2003), Do private sector financial statements provide a suitable model for public sector accounts?, paper presented at the European Group of Public Administration annual conference on Public Law and the Modernising State in Oeiras (Portugal), 3-6 September, pp. 1-22.
  79. Yin R.K. (1989), Case study research: Design and methods. Applied Social Research Series, London, Sage.



  1. Alessandra Allini, Adele Caldarelli, Rosanna Spanò, Annamaria Zampella, Legitimating efforts in Performance Plans. Evidences on the thoroughness of disclosure in the Italian Higher Education setting in MANAGEMENT CONTROL 1/2019 pp. 143, DOI: 10.3280/MACO2019-001007

Marco Tieghi, Rebecca L. Orelli, Emanuele Padovani, in "MANAGEMENT CONTROL" 1/2018, pp. 117-138, DOI:10.3280/MACO2018-001006

   

FrancoAngeli è membro della Publishers International Linking Association associazione indipendente e no profit per facilitare l'accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche