The transition from cash accounting to accrual accounting as part of the broader review of the accounting information tools adopted by Italian universities marks a radical change not only in the methods of financial reporting but also in the system of internal and external relations. Such a profound change is leading to the review of internal organisational and decision-making processes (Mussari and Sostero 2014) and the redefinition of the key objects of institutional dialogue. The modification of an accounting system does not only mean introducing changes to the techniques and methods used to produce a system of values; it means substantially changing the language, terminology and vocabulary of both internal and external corporate communication, and to some extent the subversion of corporate semantics (Mussari 2013; Mussari and Sostero 2014). Consequently, changes in accounting systems cannot be considered as neutral operations: these transitions have significant implications for organisation, which must be monitored to guarantee that the set objectives are effectively achieved. This paper is part of a broader research action studying the effectiveness of the transition of the accounting systems adopted in public universities. In particular it aims to understand if and in which way the transition from a cash-based logic to an accrual-based logic has been incorporated and appropriately communicated by Italian universities
Ready to disclose? A textual analysis of performance communication of Italian PublicUniversities after the Reform
gigli sabrina
;laura mariani;enrico supino
2018
Abstract
The transition from cash accounting to accrual accounting as part of the broader review of the accounting information tools adopted by Italian universities marks a radical change not only in the methods of financial reporting but also in the system of internal and external relations. Such a profound change is leading to the review of internal organisational and decision-making processes (Mussari and Sostero 2014) and the redefinition of the key objects of institutional dialogue. The modification of an accounting system does not only mean introducing changes to the techniques and methods used to produce a system of values; it means substantially changing the language, terminology and vocabulary of both internal and external corporate communication, and to some extent the subversion of corporate semantics (Mussari 2013; Mussari and Sostero 2014). Consequently, changes in accounting systems cannot be considered as neutral operations: these transitions have significant implications for organisation, which must be monitored to guarantee that the set objectives are effectively achieved. This paper is part of a broader research action studying the effectiveness of the transition of the accounting systems adopted in public universities. In particular it aims to understand if and in which way the transition from a cash-based logic to an accrual-based logic has been incorporated and appropriately communicated by Italian universitiesI documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.