FINANCIAL ACCOUNTING PRACTICES IN HIGHER EDUCATION

被引：0

作者：

del Sordo, Carlotta ^{[1
]}

Orelli, Rebecca L. ^{[1
]}

Padovani, Emanuele ^{[1
]}

机构：

[1] Univ Bologna, Dept Management, I-40126 Bologna, Italy

来源：

ICERI2014: 7TH INTERNATIONAL CONFERENCE OF EDUCATION, RESEARCH AND INNOVATION | 2014年

关键词：

Higher education system; reporting; Italy; universities; accounting systems; cost accounting techniques; public sector reforms; practices; MANAGEMENT;

D O I：

暂无

中图分类号：

G40 [教育学];

学科分类号：

040101 ; 120403 ;

摘要：

The aim of this paper is to investigate whether the accounting systems and techniques in use in higher education system in Italy allow key users to have useful information for a rational decision-making process. The paper develops on a specific case, the Italian context of state and non-state universities. The research is conducted through a survey addressed to all Italian universities and investigates accounting conditions during the academic year 2008-2009. It reveals the most common approach to the building of the accounting information system and the level of diffusion and development of cost accounting techniques, identifying areas of improvement.

引用

页码：1140 / 1149

页数：10

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