Strategic management accounting in universities: the Italian experience |
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| Authors: | Tommaso Agasisti Michela Arnaboldi and Giovanni Azzone |
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| Institution: | (1) Department of Management, Economics and Industrial Engineering, Politecnico di Milano, p.za Leonardo da Vinci, 32, 20133 Milano, Italy |
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| Abstract: | This paper presents an investigation of management accounting in four major Italian universities, which have been struggling
to build their strategy in a context of significant change. Following many OECD countries the Italian government has been
changing its higher education system by giving more autonomy to universities. These changes pose a number of challenges for
management and accounting systems in Italian Universities. Drawing on self-referential theory and its applications to accounting
research the paper analyses the construction of Strategic Management Accounting (SMA) in four Italian universities, which
are immersed in a similar context of change. The focus is specifically on two aspects of decisions: (1) resource allocation
and (2) new academic programme.
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| Keywords: | Strategic Management Accounting University Decision-making |
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