ACCOUNTING PRACTICES IN ITALIAN HIGHER EDUCATION SYSTEM

被引：5
作者：
del Sordo, Carlotta [1 ]
Orelli, Rebecca L. [1 ]
Padovani, Emanuele [1 ]
机构：
[1] Univ Bologna, Dept Management, I-47121 Forli, Italy
来源：
ECONOMIC RESEARCH-EKONOMSKA ISTRAZIVANJA | 2012年 / 25卷 / 03期
关键词：
Higher education system; Reporting; Italy; Accounting systems; Public sector reforms; UNIVERSITIES; MANAGEMENT;
D O I：
10.1080/1331677X.2012.11517535
中图分类号：
F [经济];
学科分类号：
02 ;
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
收藏
页码：825 / 845
页数：21
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