How resistance to change affects the implementation of accrual accounting in Italian public universities: a comparative case study
By: Agasisti, Tommaso
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Contributor(s): Catalano, Giuseppe | Erbacci, Angelo.
Material type: 
BookPublisher: 2018Description: p.946-956.Subject(s): Public sector | Universities
In:
International Journal of Public AdministrationSummary: 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.
| Item type | Current location | Call number | Vol info | Status | Date due | Barcode |
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Articles
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Indian Institute of Public Administration | 41(12), Sep, 2018: p.946-956. | Available | AR118910 |
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.
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