Simone Lazzini

Innovations in Accounting Information System in the Public Sector. Evidences from Italian Public Universities

The paper analyzes how the accounting information system supports the transition from the traditional public accounting to the accrual accounting and the new budgeting and reporting system in public universities, with a specific reference to the bookkeeping of research projects. The accounting treatment of the research projects is particularly interesting because of the relevance of this item in the university budget, the options indicated by the lawmaker for its valuation criteria and the effects the valuation criteria have on the economic and investment budget of the university. Therefore the configuration of the accounting information system is not a mere technical problem, but involves the whole management. The research is based on the case study method applied to the University of Genoa. The research method is based on in-depth description of the role of the accounting information system in supporting the various phases of the research project accounting.

The Role of Information Systems to Support Performance Management in Public Administration: The Case of the Italian Regulatory Authority for the Energy Sector

The objective of this paper is to offer a significant contribution to the debate on how to implement performance measurement systems in the Public Administration by proposing a model based on an integrated information system where planning (strategic and operational) and measurement systems are supported by a single application that drives the whole process. The research is based on the case study method [1] and analyses the characteristics of ICT systems in supporting the management control systems developed by the Italian regulatory authority for the energy sector (AEEG). The results of our work suggest that a single measurement metric may be identified for the assessment of the output produced by both core and accessory structures, in complete integration with the planning and control process.

Accounting Information System and Organizational Change: An Analysis in “First Mover” Public Universities

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).