The impact of accrual accounting adoption on budgeting system: evidence from Italian universities
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

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