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

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 d...

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Bibliographic Details
Published in:International journal of public administration 2018-09, Vol.41 (12), p.946-956
Main Authors: Agasisti, Tommaso, Catalano, Giuseppe, Erbacci, Angelo
Format: Article
Language:English
Subjects:
Accounting
Accrual accounting
Behavior
Case studies
Colleges & universities
Comparative analysis
Implementation
Organizational behavior
public sector reforms
Reforms
Resistance
resistance to change
universities
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Summary: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.
ISSN:0190-0692
1532-4265
DOI:10.1080/01900692.2017.1301469