Esigenze informative e cambiamenti contabili nelle Universita' e negli Enti pubblici di ricerca

Universities and public research bodies, such as other public administrations involved in the reform process of the New Public Management, can no longer operate under the traditional bureaucratic formal logic, but must develop strategic and operational planning, organization and management control. Therefore, their decisions cannot any more be supported by the traditional public accounting system. So, these public administrations must implement appropriate accounting instrument. Decisions must, in fact, now be addressed to achieve results in terms of effectiveness and efficiency, to communicate to stakeholders in a timely and transparent manner. In this context, it was considered important to identify the changes that are needed in accounting systems and compare them with the initiatives introduced by the legislature. For this purpose, the work presents also an empirical study in order to verify whether the Universities and public research bodies have actually felt the need to satisfy new information requirements, implementing adequate accounting systems, and to disclose to stakeholders the results achieved.