Barbara Czarniawska : Organizational change - fashions, institutions, and translations

Combining neo-institutionalism, actor network theory, and Gabriel Tarde's sociology, Czarniawska considers the key driver of organizational change to be imitation but an imitation that rests on translation. Organizations emulate one another by translating fashionable ideas according to their understanding, traditions, needs, and means. As translation in this tradition always entails a transformation of the translated idea or object, unexpected consequences will be expected. She does not consider these consequences to be necessarily negative; however, because if stabilized and institutionalized, unintended change can turn out to be as positive as planned change. A further strength of Czarniawska's is her ability to provide methodological tools that follow the translation processes for change: Organizational ethnographies, narrative methodology, and shadowing

Public Italian universities towards accrual accounting and management control

The paper analyzes the accounting, financial reporting and management control systems of the Italian public universities, according to the new legislation (Law 240/2010, Decree 18/2012). This reform includes two important changes: the adoption of accrual accounting and the introduction of a management control system, both mandatory from 1st January 2014. The paper provides a description of the current situation of Italian universities, which allows to understand the reality in which the reform will be implemented and to evaluate whether universities are ready to realize these important changes. For this purpose, an empirical analysis has been conducted, based on the results of a semi-structured questionnaire that was applied to the 67 public universities during the first half of 2013. Survey results indicate that not many universities possess budgeting and accounting reporting systems aligned with the new legislation; however, most of them have executed different types of efforts for the transition process