L’articolo muove dall’assunto teorico che la contabilità non è solo una tecnica o una tecnologia, ma anche una pratica sociale e istituzionale e si avvale dei contributi dottrinali sui processi di cambiamento contabile delle pubbliche amministrazioni. Il contributo propone alcune riflessioni critiche sulle conseguenze della prossima adozione da parte delle università pubbliche di un sistema di contabilità e bilancio a base economico-patrimoniale. Come esempio emblematico della problematicità della transizione in atto, si esamina la relazione fra il risultato di amministrazione, rilevato dalla preesistente contabilità a base finanziaria, e il patrimonio netto, mettendo in evidenza le difficoltà a mantenere inalterato il sistema dei vincoli che caratterizzava il precedente regime contabile.
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.
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.
