In the logic of international harmonization (Caperchione, 2012) the Italian Law (Law 240/2010, Legislative Decree 18/2012 and Decree of Ministry of Education and Research 19/2014) requires public universities to adopt accrual accounting. This paper aims to highlight the critical aspects of the accounting reform and verify whether it can really capture the interest of policy makers and managers.Although the adoption of business-style accounting for both budgeting and financial reporting is widely regarded as successful, there are interesting second thoughts about some of the effects
Lucianelli, G. (2016). The use of accrual accounting information for policy makers and managers in State Universities: first reflections on the Italian Reform.. In Conference Proceedings Amsterdam International Academic Conference. Amsterdam : Global Academic Institute.
The use of accrual accounting information for policy makers and managers in State Universities: first reflections on the Italian Reform.
LUCIANELLI, GIOVANNA
2016-01-01
Abstract
In the logic of international harmonization (Caperchione, 2012) the Italian Law (Law 240/2010, Legislative Decree 18/2012 and Decree of Ministry of Education and Research 19/2014) requires public universities to adopt accrual accounting. This paper aims to highlight the critical aspects of the accounting reform and verify whether it can really capture the interest of policy makers and managers.Although the adoption of business-style accounting for both budgeting and financial reporting is widely regarded as successful, there are interesting second thoughts about some of the effectsI documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
