L?analisi del bilancio delle universit? attraverso gli indici: indagine su un campione di atenei statali

Giovanni Coran, Giorgio Donna and Ugo Sostero

MANAGEMENT CONTROL, 2023, vol. 2023/1, issue 1, 165-193

Abstract: The adoption of accrual accounting by Italian universities has opened a wealth of new financial information, which can be better interpreted through ratio analysis. This tool has been developed and applied for quite some time to profit-oriented entities. However, its use to non-profit entities, and specifically to public universi-ties, requires special caution and lends itself to specific insights. This article explains and illustrates 52 specific financial statement ratios, classified by management areas, that are useful in analysing and interpreting the financial statements of Italian public universities. The ratio analysis was tested with a sam-ple of 10 state universities out of a total of 61. Some interesting results emerge from the empirical investigation, which confirm the usefulness of the selected indicators in the analysis and interpretation of the financial statements of Italian state universities, with a view to monitoring the var-ious aspects of the economic, patrimonial and financial equilibrium, and to guide university choices in teaching activities, in research activities, and in other areas of activity.

Date: 2023
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