Performance Measurement Systems in Universities: A Critical Review of the Italian System

Abstract

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 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. IPSASB guidelines represent a good reference for a harmonized PMS across EU member-States. Results evidence that the Italian guidelines fall short of the approach followed on the international scene, reducing international comparability and transparency.