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.
2017
Inderscience Publishers
Internazionale
http://www.inderscience.com/info/inarticle.php?artid=89383
File in questo prodotto:
File Dimensione Formato  
Paolini_Impact-accrual-accounting_2017.pdf

solo utenti autorizzati

Tipologia: Versione editoriale (versione pubblicata con il layout dell'editore)
Licenza: DRM non definito
Dimensione 580.78 kB
Formato Adobe PDF
580.78 kB Adobe PDF   Visualizza/Apri   Richiedi una copia

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11393/242935
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact