Implementing Accrual Accounting in Italian Universities: Critical Aspects of an Information System

This paper presents the experience of research, analysis and implementation
of a new information system, and especially its accounting side, with the
purpose of supporting management and improving performance of a centuries-old
academic institution. The underway process of change, started in 2010 and based on
the action research approach, is analyzed all along its different steps, from the
identification of the best accounting information system in relation to the complexity
and specificity of universities to the investigation of its impact on governance
and operational routines. In particular, the experimentation of U-GOV, the IT
system chosen to support the accounting change, highlights that the main criticalities
deal with not only technical, but also cultural and organizational aspects.