In recent years, the modernization of public management has become a topic of major concern. Public accounting practices, most often oriented towards recording payments and receipts, must become a genuine management tool in order to make the financial state of the government or a public organization more readily understandable and comprehensive. The purpose of this paper is to investigate the level and diffusion of cost management techniques in Italian public universities, and the factors influencing the specific tools utilised. For the purpose of the paper the dependent variables are the cost analysis dimension, and specific techniques and procedures adopted. The independent variables are the accounting systems, ICT tools, and managerial culture of the academic institutions investigated. The paper reveals how low levels of management accounting are adopted and implemented in Italian universities. It highlights a rather scarce diffusion and a limited development of management accounting techniques. As a consequence the study shows a positive linkage between the development of management accounting techniques and the accounting systems adopted, ICT tools available, and managerial culture. The paper extends and advances the literature examining implications of adoption and implementation of management accounting techniques in higher education system through out a longitudinal case study. It involves the perspective of actual and potential users of management accounting techniques.

Management Accounting in Higher Education System: The Italian Case / Del Sordo C.; Orelli R.L.. - ELETTRONICO. - (2008), pp. 70-70. (Intervento presentato al convegno International Conference of Education, Research and Innovation (ICERI 2008) tenutosi a Madrid (Spain) nel 17th, 18th and 19th of November, 2008.).

Management Accounting in Higher Education System: The Italian Case

DEL SORDO, CARLOTTA;ORELLI, REBECCA LEVY
2008

Abstract

In recent years, the modernization of public management has become a topic of major concern. Public accounting practices, most often oriented towards recording payments and receipts, must become a genuine management tool in order to make the financial state of the government or a public organization more readily understandable and comprehensive. The purpose of this paper is to investigate the level and diffusion of cost management techniques in Italian public universities, and the factors influencing the specific tools utilised. For the purpose of the paper the dependent variables are the cost analysis dimension, and specific techniques and procedures adopted. The independent variables are the accounting systems, ICT tools, and managerial culture of the academic institutions investigated. The paper reveals how low levels of management accounting are adopted and implemented in Italian universities. It highlights a rather scarce diffusion and a limited development of management accounting techniques. As a consequence the study shows a positive linkage between the development of management accounting techniques and the accounting systems adopted, ICT tools available, and managerial culture. The paper extends and advances the literature examining implications of adoption and implementation of management accounting techniques in higher education system through out a longitudinal case study. It involves the perspective of actual and potential users of management accounting techniques.
2008
ICERI2008 Abstracts CD
70
70
Management Accounting in Higher Education System: The Italian Case / Del Sordo C.; Orelli R.L.. - ELETTRONICO. - (2008), pp. 70-70. (Intervento presentato al convegno International Conference of Education, Research and Innovation (ICERI 2008) tenutosi a Madrid (Spain) nel 17th, 18th and 19th of November, 2008.).
Del Sordo C.; Orelli R.L.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11585/61806
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