Il cambiamento della governance delle Università italiane come strumento di corretto governo, Quaderno Monografico Rirea - QMR, sottoposto a doppio referaggio anonimo

Herein we reflect on the governance of Italian universities consequent to the recent legislative debate that imposes major changes in institutional organization. In fact, the models of university internal governance applied in the last two decades have failed to modernize the system in the way necessary to bring about autonomous financial and strategic management. It is becoming increasingly clear that the principle of responsibility should be vigorously affirmed, i.e., the ruling bodies of the university should be seen and be identifiable, there should be a net division of tasks between these bodies as well as accountability of decision-makers. Universities should set-up systems of managerial governance that focus on strategic planning, measurement and evaluation of performance, allocation of resources and the management of human resources. Such changes in the governance of Italian universities can lead to truly effective government. The process of reform taking place in Italian universities is aimed at introducing a culture of performance evaluation in academic units and at implementing mechanisms of accountability in order to improve the quality and efficiency of the university system. The link between governance and control is crucial for the correct functioning of such a complex organization as the university. Control must be a support to the decisions of government and must concern all management activities. The transition to accrual accounting and cost accounting is of prime importance in this context. Universities will have always less state funding and fewer students. Consequently, they must become selfsupporting by identifying new external sources. Cost control is an essential tool of management accounting that will be an aid to university management. Lastly, in governance reorganization, one must consider the importance of the interconnections between teaching and research. These can be fostered through a departmental structure that is concerned with both activities, as indicated in the new law 240/2010. In other European countries and Anglo-Saxon countries, there is a general trend towards a process of transformation. Many European countries have undergone a process of reform towards autonomy and towards new models of governance that are leading to better performances. The Anglo-Saxon countries, and particularly the USA and Australia, have reached a high level of autonomy and responsible governance