Title: The impact of accrual accounting adoption on budgeting system: evidence from Italian universities
Authors: Antonella Paolini; Michela Soverchia
Addresses: Department of Economics and Law, University of Macerata, via Crescimbeni, 14 62100 Macerata, Italy ' Department of Economics and Law, University of Macerata, via Crescimbeni, 14 62100 Macerata, Italy
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.
Keywords: budget; accrual accounting; Italian universities; management; public sector; reforms.
International Journal of Critical Accounting, 2017 Vol.9 No.4, pp.351 - 365
Available online: 12 Jan 2018Full-text access for editors Access for subscribers Purchase this article Comment on this article