000			01296nam a2200193 4500
999			_c507496 _d507496
008			190215b ||||| |||| 00| 0 eng d
100			_aAgasisti, Tommaso _91824
245			_aHow resistance to change affects the implementation of accrual accounting in Italian public universities: _ba comparative case study
260			_c2018
300			_ap.946-956.
520			_aFollowing 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			_aPublic sector _91825
650			_aUniversities _91826
700			_aCatalano, Giuseppe _91827
700			_aErbacci, Angelo _91828
773			_aInternational Journal of Public Administration
906			_aAccounting
942			_2ddc _cAR