This paper presents an investigation of management accounting in fourmajor Italian universities, which have been struggling to build their strategy in a context of significant change. Following many OECD countries the Italian government has been changing its higher education system by giving more autonomy to universities. These changes pose a number of challenges for management and accounting systems in Italian Universities. Drawing on self-referential theory and its applications to accounting research the paper analyses the construction of Strategic Management Accounting (SMA) in four Italian universities, which are immersed in a similar context of change. The focus is specifically on two aspects of decisions: (1) resource allocation and (2) new academic programme.

Strategic management accounting in universities: the Italian experience

AGASISTI, TOMMASO;ARNABOLDI, MICHELA;AZZONE, GIOVANNI
2008-01-01

Abstract

This paper presents an investigation of management accounting in fourmajor Italian universities, which have been struggling to build their strategy in a context of significant change. Following many OECD countries the Italian government has been changing its higher education system by giving more autonomy to universities. These changes pose a number of challenges for management and accounting systems in Italian Universities. Drawing on self-referential theory and its applications to accounting research the paper analyses the construction of Strategic Management Accounting (SMA) in four Italian universities, which are immersed in a similar context of change. The focus is specifically on two aspects of decisions: (1) resource allocation and (2) new academic programme.
Strategic Management Accounting; University; Decision making
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11311/528551
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