This article deals with Italian state universities accounting and budgeting system. In particular, its 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.
The impact of accrual accounting adoption on budgeting system. Evidence from Italian universities
Paolini Antonella;Soverchia Michela
2017-01-01
Abstract
This article deals with Italian state universities accounting and budgeting system. In particular, its 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.File in questo prodotto:
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