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, C.; Orelli, R.L.; Padovani, E.. - STAMPA. - (2009), pp. 264-272. (Intervento presentato al convegno International Association for the Scientific Knowledge (IASK ) International Conference Global Management 2009 tenutosi a Seville, Spain nel 22-24 June 2009).
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.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
