Accounting Information System and Organizational Change: An Analysis in 'First Mover' Public Universities
| Autor: | Simone Lazzini, Elisa Bonollo, Mara Zuccardi Merli |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2017 |
| Předmět: |
Project accounting
Information Systems and Management Accounting information system Public organizations University Management Information Systems Information Systems Computer Science Applications1707 Computer Vision and Pattern Recognition Management of Technology and Innovation Accrual Accounting management media_common.quotation_subject Comparative case Accounting Political science 0502 economics and business 050602 political science & public administration Information system media_common Delegation business.industry 05 social sciences 050201 accounting Public relations 0506 political science Management information systems business |
| Zdroj: | Lecture Notes in Information Systems and Organisation ISBN: 9783319495378 |
| Popis: | This chapter aims to investigate the role of accounting information system in supporting the adoption of accrual accounting in public universities and its main effects on the organization. The study is focused on Italian public universities, with a specific reference to the accounting management of research projects. The treatment of the research projects is particularly interesting because of their relevance in the university budget and their effects on the whole organization (e.g. on the delegation system). Therefore, the configuration of the new accounting information system of universities is not a mere technical problem but involves organizational changes. The research is based on a comparative case study of two Italian public universities (Universities of Genoa and Pisa) relating to the role of the accounting information system in supporting the research project accounting and in affecting their organization (in terms of competences and responsibilities). |
| Databáze: | OpenAIRE |
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