How Resistance to Change Affects the Implementation of Accrual Accounting in Italian Public Universities: A Comparative Case Study

Tommaso AgasistiDepartment of Economics, Management, and Industrial Engineering, Politecnico di Milano, School of Management, Milan, Italy

Giuseppe CatalanoDepartment of Computer, Control, and Management Engineering “Antonio Ruberti,”Sapienza––Università di Roma, Rome, Italy

Angelo ErbacciStrategy and Operations Management, INEMA srl, Bologna, ItalyCorrespondence[email protected]

Citations (8)

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (1)

Mansor Alohali, Fergal Carton & Yvonne O’Connor. (2020) Investigating the antecedents of perceived threats and user resistance to health information technology: a case study of a public hospital. Journal of Decision Systems 29:1, pages 27-52.
Read now

Articles from other publishers (7)

Elisa Bonollo. (2022) Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects. Journal of Public Budgeting, Accounting & Financial Management 35:6, pages 1-27.
Crossref

Margarida Isabel Liberato, Inna Choban de Sousa Paiva & Rogério Serrasqueiro. (2023) Constraints and stimuli in the implementation of public accounting reform: systematic literature review and future research agenda. Journal of Accounting & Organizational Change.
Crossref

Michalis Bekiaris & Antonia Markogiannopoulou. (2022) Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption. Journal of Public Budgeting, Accounting & Financial Management 35:1, pages 115-140.
Crossref

Uwe Elsholz, Benedikt Fecher, Bronwen Deacon, Len Ole Schäfer & Melissa Laufer. (2021) Implikationen der Covid-19-Pandemie für digitale Lehre. MedienPädagogik: Zeitschrift für Theorie und Praxis der Medienbildung 40, pages 472-486.
Crossref

Natalia Aversano, Ferdinando Di Carlo, Giuseppe Sannino, Paolo Tartaglia Polcini & Rosa Lombardi. (2020) Corporate social responsibility, stakeholder engagement, and universities: New evidence from the Italian scenario. Corporate Social Responsibility and Environmental Management 27:4, pages 1892-1899.
Crossref

Alessandra Allini, Adele Caldarelli, Rosanna Spanò & Annamaria Zampella. (2019) Legitimating efforts in Performance Plans. Evidences on the thoroughness of disclosure in the Italian Higher Education setting. MANAGEMENT CONTROL:1, pages 143-168.
Crossref

Iskandar Muda, Ade Afrina & Erlina -. (2018) Influence of human resources to the effect of system quality and information quality on the user satisfaction of accrual-based accounting system. Contaduría y Administración 64:2, pages 100.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

How Resistance to Change Affects the Implementation of Accrual Accounting in Italian Public Universities: A Comparative Case Study

Articles from other publishers (7)

Information for

Open access

Opportunities

Help and information

Your download is now in progress and you may close this window

Login or register to access this feature

How Resistance to Change Affects the Implementation of Accrual Accounting in Italian Public Universities: A Comparative Case Study

Citations (8)

Read on this site (1)

Articles from other publishers (7)

Reprints and Corporate Permissions

Academic Permissions

Related research

To cite this article:

Download citation

Information for

Open access

Opportunities

Help and information

Keep up to date