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Le universit? statali italiane verso la contabilit? economico-patrimoniale ed il controllo di gestione

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  • Antonella Paolini
  • Michela Soverchia

Abstract

The paper analyses the accounting, financial reporting and management control systems of the Italian public universities, in the light of the new legislation (Law 240/2010 and Decree 18/2012). This reform includes two important changes: the adoption of accrual accounting and the introduction of a management control system, both mandatory from 1st January 2014. The paper provides a detailed description of the current situation of Italian public universities, which allows to understand the reality in which the reform will be implemented and to evaluate whether universities have done appropriate efforts to realise this important accounting and managerial changes. For this purpose, an empirical analysis has been conducted, based on the results of a semi-structured questionnaire that was applied to the 67 Italian public universities during the first half of 2013. Survey results indicate that currently not many universities have budgeting and accounting reporting systems aligned with the new legislation. However, most of them have executed different types of efforts for the transition process and for the fulfillment of the 1st January 2014 deadline.

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  • Antonella Paolini & Michela Soverchia, 2013. "Le universit? statali italiane verso la contabilit? economico-patrimoniale ed il controllo di gestione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(3), pages 77-98.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2013-003005
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    Cited by:

    1. Elena Gori & Silvia Fissi & Michele Fiuman?, 2018. "Social Network e Stakeholder Engagement, un binomio tutto da sviluppare? Un confronto tra le universit? pubbliche di Italia e Cina," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 95-116.
    2. Giovanni Coran & Ugo Sostero, 2020. "Il bilancio degli atenei: schemi di analisi," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(3), pages 113-141.
    3. Marco Tieghi & Rebecca L. Orelli & Emanuele Padovani, 2018. "Accounting Reform in Italian Universities. Internal Response to Accounting Change," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 117-138.
    4. Giovanni Coran & Giorgio Donna & Ugo Sostero, 2023. "L?analisi del bilancio delle universit? attraverso gli indici: indagine su un campione di atenei statali," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(1), pages 165-193.
    5. Francesca Mandanici & Roberta Pace, 2015. "University Financial Sustainability: A Comparison between Italy and other EU Countries (Part I: The Drivers)," RIVISTA DI STUDI SULLA SOSTENIBILITA', FrancoAngeli Editore, vol. 2015(1), pages 167-180.
    6. Domenico Consoli & Selena Aureli, 2018. "Un framework integrato per la misura dell?innovazione del Piano Nazionale Scuola Digitale (PNSD)," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 139-164.
    7. Isabella Mozzoni & Simone Fanelli & Antonello Zangrandi, 2017. "Il confronto di performance economico-finanziarie nelle Universit?: un possibile modello di analisi per indici," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 91-112.
    8. Vincenzo Sforza & Pietro Marigonda & Bruno Bernardi & Alberto Domenicali, 2019. "L?impiego del controllo di gestione negli atenei: i risultati di un?indagine AssoController," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(3), pages 99-122.
    9. Franco Rubino & Pina Puntillo & Stefania Veltri, 2017. "Il ruolo dei manager universitari in un?ottica di performance integrata. Analisi di un caso studio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 95-122.
    10. Natalia Aversano & Francesca Manes Rossi & Paolo Tartaglia Polcini, 2017. "I sistemi di misurazione della performance nelle universit?: considerazioni critiche sul sistema italiano," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 15-36.
    11. Sabrina Gigli & Laura Mariani & Angelo Paletta, 2021. "Management accounting and governance implications: The case of the University of Bologna," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 289-311.
    12. Sabrina Gigli & Marco Tieghi, 2017. "La riforma del sistema informativo-contabile degli atenei italiani. Una proposta di analisi del nuovo modello di bilancio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 61-90.
    13. Antonella Paolini & Michela Soverchia, 2017. "I sistemi informativi per il controllo e la valutazione delle performance nelle universit? italiane," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 5-14.

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