How Resistance to Change Affects the Implementation of Accrual Accounting in Italian Public Universities: A Comparative Case Study

被引：6

作者：

Agasisti, Tommaso ^{[1
]}

Catalano, Giuseppe ^{[2
]}

Erbacci, Angelo ^{[3
]}

机构：

[1] Politecn Milan, Sch Management, Dept Econ Management & Ind Engn, Milan, Italy

[2] Sapienza Univ Roma, Dept Comp Control & Management Engn Antonio Ruber, Rome, Italy

[3] INEMA Srl, Strategy & Operat Management, Via Zecca 1, I-40121 Bologna, Italy

来源：

INTERNATIONAL JOURNAL OF PUBLIC ADMINISTRATION | 2018年 / 41卷 / 12期

关键词：

Accrual accounting; public sector reforms; resistance to change; universities;

D O I：

10.1080/01900692.2017.1301469

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

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.

引用

页码：946 / 956

页数：11

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