Performance measurement systems in Universities: A critical review of the Italian System

This research focuses on the development of performance measurement systems (PMS) in universities and discusses a possible move toward international harmonization. To this end, the case of Italy is examined. In particular, the new regulation issued by the National Evaluation Agency (ANVUR) is examined and compared with the guidelines provided by the IPSASB, in the aim of shedding light on the gap between the Italian guidelines and the approach proposed at international level by the IPSASB. The analysis demonstrates that the approach followed by the Italian agency, while still grounded on a rules-based standard setting, has taken the first steps towards a management approach. Moreover, the ANVUR guidelines do not take into account the need for international comparison and the consequent harmonization problem