a comparative case study Agasisti, Tommaso creator Catalano, Giuseppe Erbacci, Angelo text 2018 monographic eng

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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 Universities International Journal of Public Administration 190215