...Nasser Asiri Purpose This paper aims to identify the possible causes of organizational decoupling and challenges during the transition from cash to accrual accounting and their influences in Saudi public universities by assessing the phased process of innovation assimilation. Design/methodology...

...Sabrina Gigli; Laura Mariani; Benedetta Trivellato To assess the transition, the authors develop a framework that integrates the possible sources of decoupling with the phases of the innovation process. This framework is then applied to the analysis of six Italian public universities moving...