Fellowship & Grant details

Fellowship posted by Italian Ministry of Education, University and Research (14/11/2013 02.38)

The use of accrual accounting in public sector: the case of higher education in a national and international comparison

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From several years a process of change and reform is taking place in the public sector. This process is characterized by the introduction of accrual accounting in public organisations. The research program aims at analysing the main accounting, operative and organisational implications related to the introduction of accrual accounting in public organisations with a specific focus on higher education. This specific requirement of research comes from the imminent transition to accrual accounting that the Italian universities have to undertake between 2014 and 2015. The research program involves the construction of an analysis of comparison based on: (i) an examination of the main choices of accounting and management, operated by the Italian universities who are already using accrual accounting, (ii) an examination, in the international context, of the accounting systems used by foreign universities.

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Research Fields


Selection process

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Programme Description
Eligible destination country/ies for fellowsAlbania, Andorra, Austria, Belarus, Belgium, Bosnia-Herzegovina, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Faroe Islands, Finland, France, FYRoMacedonia, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, MOLDOVA, Monaco, Montenegro, Netherlands, Norway, Poland, Portugal, Romania, Russia, San Marino, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey, Ukraine, United Kingdom, Vatican City
Eligibility of fellows: country/ies of residenceAll
Eligibility of fellows: nationality/iesAll
Website of Fellowship Programme
Fellowship's Details
Career StageEarly stage researcher or 0-4 yrs (Post graduate)
Research ProfilesNot defined
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Application deadline


Other fellowship details


Funding organisation / Contacts
Politecnico di Milano – Dipartimento di Ingegneria Gestionale

Public research
MILANO - Italy