Abstract
This paper examines the evolution of financial and accounting autonomy granted to Italian public universities, analyzing the progressive erosion of institutional self-governance in favor of central-ized ministerial control.
The analysis begins by contrasting the original framework of Law n. 168/1989, which provided universities with extensive regulatory power, against the subsequent reforms. Driven by the per-ceived need for rationalization of public spending, legislation starting in the 1990s and culminating in Law n. 240/2010 systematically transferred regulatory authority from individual universities to ministerial decrees.
| Titolo tradotto del contributo | [Machine translation] The financial and accounting autonomy of state universities. Requirements for substantive legality and loyal collaboration |
|---|---|
| Lingua originale | Italian |
| pagine (da-a) | 527-547 |
| Numero di pagine | 21 |
| Rivista | OSSERVATORIO SULLE FONTI |
| Numero di pubblicazione | 3/2025 |
| Stato di pubblicazione | Pubblicato - 2025 |
Keywords
- autonomia universitaria
- bilancio dello Stato