01296nam a2200193 4500 507496 507496 190215b ||||| |||| 00| 0 eng d Agasisti, Tommaso 1824 How resistance to change affects the implementation of accrual accounting in Italian public universities: a comparative case study 2018 p.946-956. 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. Public sector 1825 Universities 1826 Catalano, Giuseppe 1827 Erbacci, Angelo 1828 International Journal of Public Administration Accounting ddc AR 0 0 ddc 0 0 381520 IIPA IIPA 2019-02-15 41(12), Sep, 2018: p.946-956. AR118910 2019-02-15 AR