Review article

ACCOUNTING PRACTICES IN ITALIAN HIGHER EDUCATION SYSTEM

Carlotta del Sordo
Rebecca L. Orelli
Emanuele Padovani

Abstract

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.

Keywords

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

Hrčak ID:

97015

URI

https://hrcak.srce.hr/97015

Publication date:

1.9.2012.

Article data in other languages: croatian

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