How Resistance to Change Affects the Implementation of Accrual Accounting in Italian Public Universities: A Comparative Case Study

Following a highly disordered series of reforms, Italian universities will adopt accrual accounting by the end of 2016. This article studies the case of two universities where the new accounting system was introduced early (2013). The aim is to identify the main drivers of resistance to change and determine the types of organizational behavior that can counter this resistance. The results show a positive correlation between overcoming resistance to change and implementing specific organizational practices that may soften its effect. Surprisingly, the article found that resistance was stronger in the university where the situation was less complex.     

The EU and Multidimensional Forms of Power: Critical Moments and Change in Actorness and Power

This article introduces a framework for studying the European Union (EU) as power by focusing on what EU does rather than what EU is. Conceptualizing EU as a regional international society, EU is constituted along multidimensional lines. While a code of conduct limits internal and external practices, critical moments are important junctures for practitioners to reinterpret norms and rules, leading to the reproduction of EU as power. The practice of minority rights illustrates how a lack of intersubjectivity limits the EU’s power. It is first through practitioners’ engagement with norms and rules that new practices are established.