Il processo di cambiamento del sistema contabile nelle università: aspettative, difficoltà e contraddizioni

The article is supported by the doctrinal contributions on the change processes of public Accounting and is based on the theoretical assumption that accounting is not just a technique or technology, but also a social and institutional practice. The paper proposes some critical reflections on the implications of the forthcoming adoption by public universities of an accrual-based system of budgeting and accounting. As a symbolic example of the problematic nature of this adoption, the paper examines the relationship between the projected cash balance, as quantified by the (commitment-based) budgetary accounting approach used in the previous accounting regime, and equity, highlighting the difficulties of maintaining the system of constraints that characterized the old accounting regime.