L'autonomia finanziaria e contabile delle università statali. Esigenze di legalità sostanziale e di leale collaborazione

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.