The aim of this work is to ascertain whether accounting system and cost accounting techniques of universities allow users to have all the information for a rational decision process. The paper focuses on a specific case: Italian higher education system. It reveals the most common kind of accounting system in use and rather scarce diffusion and a limited development of cost accounting techniques.

Accounting Practices in Italian Higher Education System

DEL SORDO, CARLOTTA;ORELLI, REBECCA LEVY;PADOVANI, EMANUELE
2009

Abstract

The aim of this work is to ascertain whether accounting system and cost accounting techniques of universities allow users to have all the information for a rational decision process. The paper focuses on a specific case: Italian higher education system. It reveals the most common kind of accounting system in use and rather scarce diffusion and a limited development of cost accounting techniques.
Global Management 2009. Proceedings of the International Association for the Scientific Knowledge (IASK ) International Conference
264
272
Del Sordo, C.; Orelli, R.L.; Padovani, E.
File in questo prodotto:
Eventuali allegati, non sono esposti

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11585/81662
 Attenzione

Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo

Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact