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.
Del Sordo, C., Orelli, R., Padovani, E. (2009). Accounting Practices in Italian Higher Education System. s.l : s.n.
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.File in questo prodotto:
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