Accounting practices in italian higher education system

Carlotta del Sord, Rebecca L. Orelli and Emanuele Padovan

Economic Research-Ekonomska Istraživanja, 2012, vol. 25, issue 3, 825-845

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.

Date: 2012
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DOI: 10.1080/1331677X.2012.11517535

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