La riforma del sistema informativo-contabile degli atenei italiani. Una proposta di analisi del nuovo modello di bilancio del nuovo modello di bilancio

The reform of the financial accounting system in Italian Academia. A first assess- ment of the University settings and performance through the analysis of the re- newed financial reporting. In the context of a wider redesign of Italian university information systems, the shifting from the cash to the accrual accounting approach represents a radical change on the ways to communicate financial and economic information to the stakeholders. At the same time, this also implies an overall transformation of Uni- versities’ internal and external relationships. Such revolutionary changes are de- termining, in fact, significant modifications both for organizational mechanisms and for decision-making processes. In particular, new priorities seem to shape the governance system, as well as the relationships between the Dean and the other in- stitutional bodies: Board of Directors and Academic Governing Council (Senato Accademico), in particular. The introduction of new tools for external communica- tion offers, therefore, a different representation of university’s structure and per- formance, affecting the interactions between University and its stakeholders. With the aim to explore such changes, we propose a preliminary analysis of the renewed financial reporting – according to the reform of D.M. n. 9/2014 – of a sample of Italian Universities. In particular will be considered the income statements and the balance sheets at 30 April 2015.