Ready to change? From cash to accrual in italian public universities

After the fervent introduction of accounting innovations in the public sector, a significant debate ensued over their effectiveness. Under the assumptions that modifications to the accounting system imply the subverting of the overall organizational semantics and behaviors, the aim of this study is to contribute to the understanding of the organizational answer to the transition of accounting regimes, in public administrations with a specific focus to the accounting change process of the innovation, at the level of individual organization. In particular, a longitudinal qualitative analysis in the context of Italian Public Universities – transited from the cash to the accrual approach after a recent reform – has been conducted. The results highlights that regulation gaps and adverse organizational conditions – along the phases of framework definition and data collection – can affect the transition’s effectiveness, generating decoupling behaviors in the production and use of information phases.