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.

DOI: 10.1504/IJCA.2017.089383

International Journal of Critical Accounting, 2017 Vol.9 No.4, pp.351 - 365

Available online: 12 Jan 2018

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