Purpose: The purpose of this paper is to examine the accounting change from cash to accrual accounting, so as to identify and assess the knowledge gap that can affect this transition. 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 accrual accounting system and budgeting system, in particular, that is the result of substantial lack of accrual accounting culture in Italian public sector Originality/value: The analysis confirms some barriers to the transition highlighted by previous literature and it also adds further explanation of such limitations in terms of lack of skills and accounting knowledge of the universities’ administrative staff.

Gigli Sabrina, Laura Mariani (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

Gigli Sabrina;Laura Mariani
2018

Abstract

Purpose: The purpose of this paper is to examine the accounting change from cash to accrual accounting, so as to identify and assess the knowledge gap that can affect this transition. 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 accrual accounting system and budgeting system, in particular, that is the result of substantial lack of accrual accounting culture in Italian public sector Originality/value: The analysis confirms some barriers to the transition highlighted by previous literature and it also adds further explanation of such limitations in terms of lack of skills and accounting knowledge of the universities’ administrative staff.
2018
Gigli Sabrina, Laura Mariani (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 Sabrina; Laura Mariani
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11585/632202
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