Indagine empirica sull’armonizzazione contabile degli Enti pubblici di ricerca

This research investigates the process of accounting harmonization within Italian public research entities in the context of Reform 1.15 of the National Recovery and Resilience Plan (NRRP). This reform aims to implement an accrual accounting system across all public administrations by 2026. The empirical study involved analyzing documents published online by the 20 Italian public research entities designated in Legislative Decree 218/2016, which serves as the primary regulatory framework for the sector. The selection of this sector stems from its emblematic representation of non-economic public entities, which the legislature has endowed with a degree of autonomy due to their diverse characteristics. These include various institutional objectives necessitating oversight by different ministries; limited political independence, as governing bodies often reflect national rather than local political dynamics; a range of governance models influenced by the rules of public establishments or civil law, depending on the legal status of the entity; distinct organizational structures shaped by specific legislation, internal regulations, and collective bargaining agreements; financial autonomy that fluctuates based on funding sources and revenue levels; and varying degrees of patrimonial autonomy, with some entities having full control over their assets while others manage assets owned by different administrations. The findings reveal a diverse landscape across these entities: not only are there disparities in the accounting systems employed, but also notable variations in the methods of implementation. Specifically, differences in the management of commitments and receivables were found among public research entities utilizing an integrated accounting system, which significantly impacts accrual accounting. Among entities that adopt an exclusively accrual accounting system, a high degree of variability in the documents’ formats used hinders full comparability. These results illustrate the varied challenges faced by the sector as it prepares to implement NRRP Reform 1.15, with difficulties differing based on the current maturity of each entity's accounting framework. This research aims to assist public research institutions in selecting the most suitable accounting system for their needs, while also providing empirical insights that may be valuable to other non-economic public entities in their accounting harmonization endeavors.