Lost in the transition from cash to accrual accounting: Assessing the knowledge gaps in Italian public universities
International Journal of Public Sector Management
ISSN: 0951-3558
Article publication date: 4 June 2018
Issue publication date: 24 July 2018
Abstract
Purpose
The purpose of this paper is to examine the change from cash accounting to accrual accounting, identifying and assessing the institutional and organisational barriers that may affect this process. A specific focus on knowledge gaps is provided.
Design/methodology/approach
The study employs a mixed method design, combining action research activities, a survey, and in-depth qualitative interviews in the setting of Italian public universities.
Findings
The findings highlight a low degree of compliance with the accrual accounting system and budgeting system, which is the result of the lack of an accrual accounting culture in the Italian public sector.
Originality/value
The analysis confirms some barriers to the transition highlighted by previous literature and also adds further explanations of such limitations in terms of the lack of skills and accounting knowledge of the universities’ administrative staff possesses.
Keywords
Citation
Gigli, S. and Mariani, L. (2018), "Lost in the transition from cash to accrual accounting: Assessing the knowledge gaps in Italian public universities", International Journal of Public Sector Management, Vol. 31 No. 7, pp. 811-826. https://doi.org/10.1108/IJPSM-07-2017-0184
Publisher
:Emerald Publishing Limited
Copyright © 2018, Emerald Publishing Limited