The mandatory change of AIS: A theoretical framework of the behaviour of Italian research institutions

Abstract

In Italy, in the last few years the legislator has acted, in the public sector, as a promoter of change of the accounting information system (AIS). The public administrations (PA), in fact, have been the recipient of legislative measures aimed at increasing the efficiency and effectiveness of management processes. These interventions have concerned, directly or indirectly, AIS. The aim of this research is to build an interpretive model of Italian not university research institutions (RI) behavior in adopting legislator acts in order to: understand the extent of the law impacts on RI's AIS; investigate the determinant factors affecting this behavior. © Springer-Verlag 2011.