Integrated Performance Plans in Higher Education as means of accounting change. Insights into the Italian context
Author/s: Alessandra Allini, Rosanna Spanò, Annamaria Zampella, Fiorenza Meucci 
Year:  2020 Issue: Language: English 
Pages:  24 Pg. 87-110 FullText PDF:  291 KB
DOI:  10.3280/MACO2020-001005
(DOI is like a bar code for intellectual property: to have more infomation:  clicca qui   and here 


Keywords: Universities, Integrated Performance Plans, Middle Range Theory, Meaning Oriented Content Analysis

  1. Agasisti T., Catalano G. (2013). Debate: innovation in the Italian public higher education system: introducing accrual accounting. Public Money & Management, 33, 2, pp. 92-94., DOI: 10.1080/09540962.2013.763414
  2. Agenzia nazionale di valutazione del sistema universitario e della ricerca (2018), Linee Guida per la gestione integrata dei cicli della performance e del bilancio delle università statali italiane.
  3. Agyemang G., Broadbent J. (2015). Management control systems and research management in universities: An empirical and conceptual exploration. Accounting, Auditing & Accountability Journal, 28, 7, pp. 1018-1046., DOI: 10.1108/AAAJ-11-2013-1531
  4. Allini A., Caldarelli A., Spanò R. (2017), La disclosure nei Piani della Performance delle università italiane. Intenti simbolici verso approcci sostanziali di legittimazione. Management Control, 1, 1, pp. 37-59., DOI: 10.3280/MACO2017-001003
  5. Allini A., Caldarelli A., Spanò R., Zampella A. (2019), Legitimating efforts in Performance Plans: Evidences on the thoroughness of disclosure in the Higher Education Setting. Management Control, 1, 1, pp. 143-168., DOI: 10.3280/MACO2019-001007
  6. Ashforth B.E., Gibbs B.W. (1990). The double-edge of organizational legitimation. Organization science, 1, 2, pp. 177-194.
  7. Ayers R.S. (2015). Aligning individual and organizational performance: Goal alignment in federal government agency performance appraisal programs. Public Personnel Management, 44, 2, pp. 169-191., DOI: 10.1177/0091026015575178
  8. Beattie V., McInnes B., Fearnley S. (2004), A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes, Accounting Forum, 28, pp. 205-236.
  9. Berggren E., Bernshteyn R. (2007). Organizational transparency drives company performance. Journal of Management Development, 26, 5, pp. 411-417., DOI: 10.1108/02621710748248
  10. Boone A.L., Field L.C., Karpoff J.M., Raheja C.G. (2007). The determinants of corporate board size and composition: An empirical analysis. Journal of financial Economics, 85, 1, pp. 66-101.
  11. Broadbent J. (1992). Change in organisations: a case study of the use of accounting information in the NHS. The British Accounting Review, 24, 4, pp. 343-367., DOI: 10.1016/S0890-8389(05)80044-7.
  12. Broadbent J., Guthrie J. (1992). Changes in the public sector: A review of recent “alternative” accounting research. Accounting, Auditing & Accountability Journal, 5, 2., DOI: 10.1108/09513579210011835
  13. Broadbent J., Guthrie J. (2008). Public sector to public services: 20 years of “contextual” accounting research. Accounting, Auditing & Accountability Journal, 21, 2, 129-169., DOI: 10.1108/09513570810854383
  14. Broadbent J., Laughlin R. (2005). Organisational and accounting change: theoretical and empirical reflections and thoughts on a future research agenda. Journal of Accounting & Organizational Change, 1, 1, pp. 7-25., DOI: 10.1108/EUM0000000007302
  15. Broadbent J., Laughlin R. (2013). Accounting Control and Controlling Accounting: Interdisciplinary and Critical Perspectives, Emerald.
  16. Brunson J.L. (2008). The practice and organization of sign language interpreting in video relay service: An institutional ethnography of access, Syracuse University.
  17. 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.
  18. Christiaens J. & Wielemaker E.D. (2003). Financial accounting reform in Flemish universities: an empirical study of the implementation. Financial Accountability & Management, 19, 2, pp. 185-204., DOI: 10.1111/1468-0408.00169
  19. D’Alessio L. (2012), Logiche e criteri di armonizzazione nelle recenti normative di riforma della contabilità pubblica, Azienda Pubblica, 25, 1, pp. 23-39.
  20. Daley D.M. (2012). Strategic human resources management. Public Personnel Management, pp. 120-125.
  21. Day R., Woodward T. (2004), Disclosure of information about employees in the Directors’ report of UK published financial statements: substantive or symbolic?, Accounting Forum, 28, 1, pp. 43-59.
  22. Denscombe M. (1998), The good research guide for small-scale social research projects, Maidenhead, UK, Open University Press.
  23. Dent J.F. (1990). Strategy, organization and control: some possibilities for accounting research. Accounting, organizations and society, 15, 1-2, pp. 3-25., DOI: 10.1016/0361-3682(90)90010-R
  24. Dunphy D.C., Stace D.A. (1988). Transformational and coercive strategies for planned organizational change: Beyond the OD model. Organization studies, 9, 3, pp. 317-334., DOI: 10.1177/017084068800900302
  25. Evidences on the thoroughness of disclosure in the Italian Higher Education setting. Management Control, 1, 1, pp. 143-168., DOI: 10.3280/MACO2019-001007
  26. Guthrie J., Olson O., Humphrey C. (1999). Debating developments in new public financial management: the limits of global theorising and some new ways forward. Financial Accountability & Management, 15, 3‐4, pp. 209-228., DOI: 10.1111/1468-0408.00082
  27. Habermas J. (1987). The theory of communicative action. Cambridge Polity Press.
  28. Hersey P., Blanchard K.H., Johnson D.E. (2007). Management of organizational behavior (Vol. 9), Upper Saddle River, NJ, Prentice hall.
  29. Hood C., Peters, G. (2004). The middle aging of new public management: into the age of paradox?. Journal of public administration research and theory, 14, 3, pp. 267-282.
  30. Kaiser H.F. (1960). The Application of Electronic Computers to Factor Analysis. Educational and Psychological Measurement, 20, pp. 141-151., DOI: 10.1177/001316446002000116
  31. Kallio, K. M., Kallio, T. J., Tienari, J., & Hyvönen, T. (2016). Ethos at stake: Performance management and academic work in universities. Human Relations, 69, 3, pp. 685-709., DOI: 10.1177/0018726715596802
  32. Kallio K.M., Kallio T.J. (2014). Management-by-results and performance measurement in universities-implications for work motivation. Studies in Higher Education, 39, 4, pp. 574-589., DOI: 10.1080/03075079.2012.709497
  33. Kim S. (2004). Individual-level factors and organizational performance in government organizations. Journal of public administration research and theory, 15, 2, pp. 245-261.
  34. Krippendorff K. (2004), Content analysis: An introduction to its methodology, Thousand Oaks, CA, Sage Publications.
  35. Kurunmaki L., Lapsley I., Melia K. (2003), Accountingization v. legitimation: a comparative study of the use of accounting information in intensive care, Management Accounting Research, 14, 2, pp. 112-139., DOI: 10.1016/S1044-5005(03)00019-2
  36. Landy F., Zedeck S., Cleveland J. (2017), Performance measurement and theory, Routledge.
  37. Lapsley I., Mussari R., Paulsson G. (2009), On the adoption of accrual accounting in the public sector: a self-evident and problematic reform, European Accouting Review, 18, 4, pp. 719-723., DOI: 10.1080/09638180903334960
  38. Laughlin R.C. (1991), Environmental disturbances and organizational transitions and transformations: some alternative models, Organization studies, 12, 2, pp. 209-232., DOI: 10.1177/017084069101200203
  39. Leitner K. H. (2004), Intellectual capital reporting for universities: conceptual background and application for Austrian universities, Research evaluation, 13, 2, pp. 129-140., DOI: 10.3152/147154404781776464
  40. Linsley P., Shrives P. (2006), Risk reporting: A study of risk disclosures in annual reports of UK companies, The British Accounting Review, 38, 4, pp. 387-404.
  41. Marchi L. (2015), Nuove prospettive di ricerca sulle tematiche di Management Control, Management Control, 3, pp. 5-8,, DOI: 10.3280/MACO2015-003001
  42. Martí C. (2013). Performance budgeting and accrual budgeting: A study of the United Kingdom, Australia, and New Zealand, Public Performance & Management Review, 37(1), pp. 33-58., DOI: 10.2753/PMR1530-9576370102
  43. Martin-Sardesai A., Irvine H., Tooley S., Guthrie J. (2017), Organizational change in an Australian university: Responses to a research assessment exercise, The British Accounting Review, 49, 4, pp. 399-412.
  44. Merkl-Davies D., Brennan N., Vourvachis P. (2011), Text analysis methodologies in corporate narrative reporting research, 23rd CSEAR International Colloquium, St Andrews, United Kingdom.
  45. Miller D., Friesen P.H. (1982), The longitudinal analysis of organizations: A methodological perspective, Management science, 28, 9, pp. 1013-1034.
  46. Miller P. (1994), Accounting as social and institutional practice: an introduction, Cambridge studies in management.
  47. Milne M.J., Adler P.J. (1999), Exploring the reliability of social and environmental disclosures content analysis, Accounting, Auditing and Accountability Journal, 12, 2, pp. 237-256., DOI: 10.1108/09513579910270138
  48. Mintzberg H. (1989). The structuring of organizations, in Readings in Strategic Management, pp. 322-352. Palgrave, London., DOI: 10.1007/978-1-349-20317-8
  49. Moll J., Hoque Z. (2011). Budgeting for legitimacy: The case of an Australian university. Accounting, Organizations and Society, 36, 2, pp. 86-101.
  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. Paarlberg L.E., Lavigna B. (2010), Transformational leadership and public service motivation: Driving individual and organizational performance, Public administration review, 70, 5, pp. 710-718.
  53. Palanski M.E., Kahai S.S., Yammarino F.J. (2011), Team virtues and performance: An examination of transparency, behavioral integrity, and trust, Journal of Business Ethics, 99, 2, pp. 201-216.
  54. 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., DOI: 10.1007/978-3-319-07905-9_3
  55. Parker L.D. (2008), Interpreting interpretive accounting research, Critical Perspectives on Accounting, 19, 6, pp. 909-914,
  56. 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.
  57. Roberts J. (2018). Managing only with transparency: The strategic functions of ignorance. Critical Perspectives on Accounting, 55, pp. 53-60.
  58. Rousseau D.M. (1990). Normative beliefs in fund-raising organizations: Linking culture to organizational performance and individual responses. Group & Organization Studies, 15, 4, pp. 448-460., DOI: 10.1177/105960119001500408
  59. Salvatore C., Del Gesso C. (2017), La sfida e il futuro della contabilità economico-patrimoniale nelle università statali: evidenze dall'esperienza italiana, Azienda Pubblica, 1, pp. 73-91.
  60. Sargiacomo M. (2002), Budgeting behaviours negli atenei pubblici italiani: risultanze di una ricerca sulle caratteristiche del good budgeting, Azienda Pubblica, 15, 4-5, pp. 371-398.
  61. Shah A. (2007), Performance accountability and combating corruption, The World Bank.
  62. Smith M., Taffler R. (2000), The chairman’s statement – a content analysis of discretionality narrative disclosures, Accounting, Auditing & Accountability Journal, 13, 5, pp. 624-647., DOI: 10.1108/09513570010353738
  63. Sousa, C. A., de Nijs, W. F., & Hendriks, P. H. (2010), Secrets of the beehive: Performance management in university research organizations, Human Relations, 63, 9, pp. 1439-1460., DOI: 10.1177/0018726709357083
  64. Ter Bogt H.J., Scapens R.W. (2012), Performance management in universities: Effects of the transition to more quantitative measurement systems. European Accounting Review, 21, 3, pp. 451-497., DOI: 10.1080/09638180.2012.668323
  65. Tieghi M., Padovani E., Orelli, R. L. (2018), Accounting Reform in Italian Universities: Internal Response to Accounting Change, Management Control, 1, 1, pp. 117-138., DOI: 10.3280/MACO2018-001006
  66. Vourvachis P., Woodward T. (2015), Content analysis in social and environmental reporting research: trends and challenges, Journal of Applied Accounting Research, 16, 2, pp. 166-195., DOI: 10.1108/JAAR-04-2013-0027
  67. Weber R.P. (1990), Basic content analysis, Thousand Oaks, CA, Sage Publications.
  68. Zaman Mir M., Shiraz Rahaman A. (2007), Accounting and public sector reforms: a study of a continuously evolving governmental agency in Australia, Accounting, Auditing & Accountability Journal, 20, 2, pp. 237-268.
  69. Zierdt G. L. (2009), Responsibility-centred budgeting: An emerging trend in higher education budget reform, Journal of Higher Education Policy and Management, 31, 4, pp. 345-353., DOI: 10.1080/13600800903191971

Alessandra Allini, Rosanna Spanò, Annamaria Zampella, Fiorenza Meucci, in "MANAGEMENT CONTROL" 1/2020, pp. 87-110, DOI:10.3280/MACO2020-001005


FrancoAngeli is a member of Publishers International Linking Association a not for profit orgasnization wich runs the CrossRef service, enabing links to and from online scholarly content