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

Gigli, S., Mariani, L. (2018). Lost in the transition from cash to accrual accounting: Assessing the knowledge gaps in Italian public universities. THE INTERNATIONAL JOURNAL OF PUBLIC SECTOR MANAGEMENT, 31(7), 811-826 [10.1108/IJPSM-07-2017-0184].

Lost in the transition from cash to accrual accounting: Assessing the knowledge gaps in Italian public universities

Mariani, L
2018

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
Articolo in rivista - Articolo scientifico
Accrual accounting; Budgeting process; Public sector accounting; Public university; Geography, Planning and Development; Public Administration; Political Science and International Relations; Management, Monitoring, Policy and Law
English
811
826
16
Gigli, S., Mariani, L. (2018). Lost in the transition from cash to accrual accounting: Assessing the knowledge gaps in Italian public universities. THE INTERNATIONAL JOURNAL OF PUBLIC SECTOR MANAGEMENT, 31(7), 811-826 [10.1108/IJPSM-07-2017-0184].
Gigli, S; Mariani, L
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10281/212509
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