Autori: Mariani, Laura , Gigli, Sabrina , Paletta, Angelo
Titolo: Management accounting and governance implications: The case of the University of Bologna
Periodico: MC
Anno: 2021 - Fascicolo: 2 - Pagina iniziale: 289 - Pagina finale: 311

University mission is a complex topic. Mission fulfilment requires the ability to manage different objectives simultaneously. An adequate performance management system can be crucial to support this process. The recent accounting reform of the Italian public universities offers the opportunity to implement such a performance management system. The introduction of the accrual accounting approach for financial reporting - and budgeting - does, in fact, require the collection of a greater amount of data and, notably, a richer amount of information on costs. The collected data and information can then be effectively used to promote accountability and to support decision-making processes from the governance to the operational level.


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SICI: 2239-0391(2021)2<289:MAAGIT>2.0.ZU;2-B
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=69346&Tipo=Articolo PDF

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