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Accounting Information System and Organizational Change: An Analysis in “First Mover” Public Universities

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Reshaping Accounting and Management Control Systems

Part of the book series: Lecture Notes in Information Systems and Organisation ((LNISO,volume 20))

Abstract

This chapter aims to investigate the role of accounting information system in supporting the adoption of accrual accounting in public universities and its main effects on the organization. The study is focused on Italian public universities, with a specific reference to the accounting management of research projects. The treatment of the research projects is particularly interesting because of their relevance in the university budget and their effects on the whole organization (e.g. on the delegation system). Therefore, the configuration of the new accounting information system of universities is not a mere technical problem but involves organizational changes. The research is based on a comparative case study of two Italian public universities (Universities of Genoa and Pisa) relating to the role of the accounting information system in supporting the research project accounting and in affecting their organization (in terms of competences and responsibilities).

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Author information

Authors and Affiliations

  1. Department of Economics and Business Studies, University of Genoa, Genoa, Italy

    Elisa Bonollo & Mara Zuccardi Merli

  2. Department of Economics and Management, University of Pisa, Pisa, Italy

    Simone Lazzini

Authors
  1. Elisa Bonollo
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  2. Simone Lazzini
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  3. Mara Zuccardi Merli
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Corresponding author

Correspondence to Elisa Bonollo .

Editor information

Editors and Affiliations

  1. Sassari University , Sassari, Italy

    Katia Corsi

  2. Macerata University , Macerata, Italy

    Nicola Giuseppe Castellano

  3. Parthenope University of Naples , Naples, Italy

    Rita Lamboglia

  4. Parthenope University of Naples , Naples, Italy

    Daniela Mancini

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Bonollo, E., Lazzini, S., Zuccardi Merli, M. (2017). Accounting Information System and Organizational Change: An Analysis in “First Mover” Public Universities. In: Corsi, K., Castellano, N., Lamboglia, R., Mancini, D. (eds) Reshaping Accounting and Management Control Systems. Lecture Notes in Information Systems and Organisation, vol 20. Springer, Cham. https://doi.org/10.1007/978-3-319-49538-5_12

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