Purpose: The purpose of this paper is to examine the change from cash accounting to accrual accounting, identifying and assessing the institutional and organisational barriers that may affect this process. A specific focus on knowledge gaps is provided. Design/methodology/approach: The study employs a mixed method design, combining action research activities, a survey, and in-depth qualitative interviews in the setting of Italian public universities. Findings: The findings highlight a low degree of compliance with the accrual accounting system and budgeting system, which is the result of the lack of an accrual accounting culture in the Italian public sector. Originality/value: The analysis confirms some barriers to the transition highlighted by previous literature and also adds further explanations of such limitations in terms of the lack of skills and accounting knowledge of the universities’ administrative staff possesses.
(2018). Lost in the transition from cash to accrual accounting: Assessing the knowledge gaps in Italian public universities [journal article - articolo]. In THE INTERNATIONAL JOURNAL OF PUBLIC SECTOR MANAGEMENT. Retrieved from http://hdl.handle.net/10446/137620
Lost in the transition from cash to accrual accounting: Assessing the knowledge gaps in Italian public universities
Mariani, Laura
2018-01-01
Abstract
Purpose: The purpose of this paper is to examine the change from cash accounting to accrual accounting, identifying and assessing the institutional and organisational barriers that may affect this process. A specific focus on knowledge gaps is provided. Design/methodology/approach: The study employs a mixed method design, combining action research activities, a survey, and in-depth qualitative interviews in the setting of Italian public universities. Findings: The findings highlight a low degree of compliance with the accrual accounting system and budgeting system, which is the result of the lack of an accrual accounting culture in the Italian public sector. Originality/value: The analysis confirms some barriers to the transition highlighted by previous literature and also adds further explanations of such limitations in terms of the lack of skills and accounting knowledge of the universities’ administrative staff possesses.File | Dimensione del file | Formato | |
---|---|---|---|
IJPSM_2018.pdf
Solo gestori di archivio
Versione:
publisher's version - versione editoriale
Licenza:
Licenza default Aisberg
Dimensione del file
249.29 kB
Formato
Adobe PDF
|
249.29 kB | Adobe PDF | Visualizza/Apri |
Mariani 137620.pdf
accesso aperto
Descrizione: 'This author accepted manuscript is deposited under a Creative Commons Attribution Non-commercial 4.0 International (CC BY-NC) licence'
Versione:
postprint - versione referata/accettata senza referaggio
Licenza:
Creative commons
Dimensione del file
297.93 kB
Formato
Adobe PDF
|
297.93 kB | Adobe PDF | Visualizza/Apri |
Pubblicazioni consigliate
Aisberg ©2008 Servizi bibliotecari, Università degli studi di Bergamo | Terms of use/Condizioni di utilizzo