The introduction of accrual accounting into universities government, as required by Italian law is a positive development, with potential cultural and managerial benefits. The process of transformation from cash to accrual accounting system requires a lot of information and a change of mentality regarding the budgetary process, by passing from a rigid situation of cashed incomes and paid expenses to a situation where the focus is on institutional results and relative forecasts of cost and revenue of missions, programs and activities. The analysis has been focused on three levels: a) first the national legislation, as in Italy it is the law that is driving the change for public administrations b) at second level documents products by institutional actors, as MIUR , MEF, CODAU , CRUI and the Court of Auditors c) finally on the third level, the analysis has been on some internal documents in universities, as statutes and regulations for the administration. The methodology was also supported by a review of the national and international literature.

Lucianelli, G. (2015). A new challenge for policy makers and managers of public universities: opportunities and obstacles passing from cash to accrual system. ??????? it.cilea.surplus.oa.citation.tipologie.CitationProceedings.prensentedAt ??????? 15th Biennial CIGAR, Malta.

A new challenge for policy makers and managers of public universities: opportunities and obstacles passing from cash to accrual system

LUCIANELLI, GIOVANNA
2015

Abstract

The introduction of accrual accounting into universities government, as required by Italian law is a positive development, with potential cultural and managerial benefits. The process of transformation from cash to accrual accounting system requires a lot of information and a change of mentality regarding the budgetary process, by passing from a rigid situation of cashed incomes and paid expenses to a situation where the focus is on institutional results and relative forecasts of cost and revenue of missions, programs and activities. The analysis has been focused on three levels: a) first the national legislation, as in Italy it is the law that is driving the change for public administrations b) at second level documents products by institutional actors, as MIUR , MEF, CODAU , CRUI and the Court of Auditors c) finally on the third level, the analysis has been on some internal documents in universities, as statutes and regulations for the administration. The methodology was also supported by a review of the national and international literature.
15th Biennial CIGAR
Malta
2015
15th
CIGAR
Rilevanza internazionale
contributo
4-giu-2015
Settore SECS-P/07 - Economia Aziendale
English
Accrual accounting
Research in progress
Intervento a convegno
Lucianelli, G. (2015). A new challenge for policy makers and managers of public universities: opportunities and obstacles passing from cash to accrual system. ??????? it.cilea.surplus.oa.citation.tipologie.CitationProceedings.prensentedAt ??????? 15th Biennial CIGAR, Malta.
Lucianelli, G
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/2108/145547
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