Accrual Accounting in the Italian Higher Education System: A Case Study

In recent years, the Italian Academic sector has been characterized by a phase of strong changes that have had a material impact on how to work with all of the parties involved in the administration and management of universities. In particular, the analysis conducted on the Italian university system has raised many questions, so much so as to generate a series of corrective action merged into a larger project of reforming the University system. It has changed the way of "making university", The need has emerged to review certain aspects of this institution with the objective of improving the product, towards greater competition with foreign interlocutors, much more careful cultural heritage and innovation in the country. In this context, this work represents the main objective analysis of the changes that have affected the Italian university landscape, with special reference to the organizational impact related to the introduction of Accrual Accounting in these Institutions. In order to achieve this goal, we have followed a logical path aimed at highlighting the motivation behind such a move and, at the same time, highlighting the strengths and weaknesses of certain operational issues