Il bilancio degli atenei: schemi di analisi

Giovanni Coran and Ugo Sostero

MANAGEMENT CONTROL, 2020, vol. 2020/3, issue 3, 113-141

Abstract: The adoption of accrual accounting by Italian universities opens a wealth of new financial information. However, these financial statements remain difficult to in-terpret, due to the specific management of universities, and the statutory choices in defining the reporting formats. This article suggests a better presentation format of the information reported in university financial statements. For each of the three statements - i.e., income statement, balance sheet and cash flow statement - the analysis involves: - describing the main features of the mandatory statement, in order to highlight its peculiarities, application and issues in interpretation; - identifying the most suitable format to reclassify the statements of universities, to extract consistent and relevant information on their conditions and perfor-mance. This could foster greater awareness of the financial statements of uni-versities among the governing bodies and external stakeholders of universities, as well as improving the tools used by scholars to analyse the university system.

Date: 2020
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