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Innovations in Accounting Information System in the Public Sector. Evidences from Italian Public Universities

In: Strengthening Information and Control Systems

Author

Listed:
  • Elisa Bonollo

    (University of Genoa)

  • Simone Lazzini

    (University of Pisa)

  • Mara Zuccardi Merli

    (University of Genoa)

Abstract

The paper analyzes how the accounting information system supports the transition from the traditional public accounting to the accrual accounting and the new budgeting and reporting system in public universities, with a specific reference to the bookkeeping of research projects. The accounting treatment of the research projects is particularly interesting because of the relevance of this item in the university budget, the options indicated by the lawmaker for its valuation criteria and the effects the valuation criteria have on the economic and investment budget of the university. Therefore the configuration of the accounting information system is not a mere technical problem, but involves the whole management. The research is based on the case study method applied to the University of Genoa. The research method is based on in-depth description of the role of the accounting information system in supporting the various phases of the research project accounting.

Suggested Citation

  • Elisa Bonollo & Simone Lazzini & Mara Zuccardi Merli, 2016. "Innovations in Accounting Information System in the Public Sector. Evidences from Italian Public Universities," Lecture Notes in Information Systems and Organization, in: Daniela Mancini & Renata Paola Dameri & Elisa Bonollo (ed.), Strengthening Information and Control Systems, pages 199-216, Springer.
    • Handle: RePEc:spr:lnichp:978-3-319-26488-2_15
    DOI: 10.1007/978-3-319-26488-2_15
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    Cited by:

    1. 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.

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