The impact of accrual accounting adoption on budgeting system: evidence from Italian universities Online publication date: Fri, 12-Jan-2018
by Antonella Paolini; Michela Soverchia
International Journal of Critical Accounting (IJCA), Vol. 9, No. 4, 2017
Abstract: This article deals with Italian state universities accounting and budgeting system. In particular, the research aim is to analyse the budget both as a document and as a process, taking into account major critical elements that state universities have encountered in implementing the accounting and budgeting reform recently issued by the Italian legislator. In this purpose, a three-year period empirical analysis has been conducted on 20 Italian state universities, who have used accrual, based budgeting tools since at least 2013.
Online publication date: Fri, 12-Jan-2018
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Critical Accounting (IJCA):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email email@example.com