Changing the university system of management: a study on the Italian scenario

Abstract

Over recent years, the Italian University System has been handling a phase of deep changes, which have had significant impact on its mission and on the way it operates. The most important of these changes have been to the organisation of universities, their recruitment procedures and in terms of improvements to the quality and efficiency of the university system itself. In this perspective, the objective of this research was to carry out a critical analysis of the process of change, with special reference to improving efficiency by making the transition from cash-based accounting to accrual accounting. In order to achieve this objective, the starting point was the legislation of reference that sets out the terms for the move to financial accrual accounting. A comparative analysis was then carried out at an international level, with the purpose of highlighting the strengths and weaknesses identified during the implementation of these new procedures within the public field. This was followed by an analysis of the details of the theory defining the accounting principles to be used in the process of preparing university's financial statements. Finally, the study identified the main critical points relating to implementation of the new accounting system, offering, at the same time, several thoughts concerning possible subsequent analyses on this topic.

Cultivation of Creativity in Drawing and Design Classes Based on Brain Science

“…1 Central Primary School organizes students to take part in international tour activities every year and the students have already visited Japan and Italy. This provides students with all kinds of information and creates an atmosphere of spontaneous contact with all kinds of information to expand students' knowledge reserve, which is the basic condition for creation (Lombardi et al, 2015).…”

Event-Related Potentials Signal Feature Classification Algorithm Based on Genetic Algorithm

“…Although many scholars are currently carrying out researches on the classification of spontaneous ERP thinking mode and have achieved certain results, attempts to apply such research in the real-time communication of braincomputer interface are still confined to the laboratory research phase. There is still a big gap between the communication speed and the normal processing capacity of human beings (Lombardi et al, 2015). The extraction of signal features is an important factor influencing the classification accuracy of thinking activities.…”

Intelligibility of communication with stakeholders after accounting system change: an exploratory data analysis of Italian universities

“…The introduction of the Reform has stimulated extensive national debate, which has mainly referred to the potentials and limits of the new law (Biondi et al , 2015; Trequattrini et al , 2015), the programming phase concerning the introduction of this Reform (Paolini and Soverchia, 2015; Coran and Pilonato, 2015), critical points of the process of change (Lombardi et al , 2015), institutional and organisational barriers of the process (Gigli and Mariani, 2018), as well as the related technical and accounting problems (Tizzano, 2015; Modugno and Tivan, 2015) and to the governance of universities after the introduction of the Reform (Lucianelli, 2013). Gigli et al (2018a) analysed the effects of the change in accounting logic on the reporting of financial performance of universities.…”