| 000 -LEADER |
|---|
| fixed length control field |
01296nam a2200193 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
190215b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Agasisti, Tommaso |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
How resistance to change affects the implementation of accrual accounting in Italian public universities: |
| Remainder of title |
a comparative case study |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2018 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
p.946-956. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
Following a highly disordered series of reforms, Italian universities will adopt accrual accounting by the end of 2016. This article studies the case of two universities where the new accounting system was introduced early (2013). The aim is to identify the main drivers of resistance to change and determine the types of organizational behavior that can counter this resistance. The results show a positive correlation between overcoming resistance to change and implementing specific organizational practices that may soften its effect. Surprisingly, the article found that resistance was stronger in the university where the situation was less complex. - Reproduced. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Public sector |
| 9 (RLIN) |
1825 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Universities |
| 9 (RLIN) |
1826 |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Catalano, Giuseppe |
| 9 (RLIN) |
1827 |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Erbacci, Angelo |
| 9 (RLIN) |
1828 |
| 773 ## - HOST ITEM ENTRY |
|---|
| Main entry heading |
International Journal of Public Administration |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| Subject DIP |
Accounting |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Item type |
Articles |
