Agasisti, Tommaso; Catalano, Giuseppe; Di Carlo, Ferdinando - In: International Journal of Public Sector Management 28 (2015) 6, pp. 494-508
Purpose – The purpose of this paper is to examine the impact of full accrual accounting on the Italian public universities and, in this context, how some technical-accounting problems typical of public sector (recognition and valuation issues) have been addressed. An additional purpose...