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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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In order to participate in the selection, please read the notice of selection (“bando”) available at the following website: http://www.polimi.it/lavora-con-noi/collaborazioni-di-ricerca/assegnidiricerca/
Eligible destination country/ies for fellows
Albania, 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
To better plan and organise their stay in a foreign European country, researchers and their families can also benefit of the free and personalised assistance offered by the EURAXESS Services Centres, a network of more than 200 centres located in 40 different European countries.