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ERIC Number: EJ785276
Record Type: Journal
Publication Date: 2008-Jan
Pages: 15
Abstractor: Author
Reference Count: N/A
ISBN: N/A
ISSN: ISSN-0018-1560
Strategic Management Accounting in Universities: The Italian Experience
Agasisti, Tommaso; Arnaboldi, Michela; Azzone, Giovanni
Higher Education: The International Journal of Higher Education and Educational Planning, v55 n1 p1-15 Jan 2008
This paper presents an investigation of management accounting in four major Italian universities, which have been struggling to build their strategy in a context of significant change. Following many OECD countries the Italian government has been changing its higher education system by giving more autonomy to universities. These changes pose a number of challenges for management and accounting systems in Italian Universities. Drawing on self-referential theory and its applications to accounting research the paper analyses the construction of Strategic Management Accounting (SMA) in four Italian universities, which are immersed in a similar context of change. The focus is specifically on two aspects of decisions: (1) resource allocation and (2) new academic programme.
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Publication Type: Journal Articles; Reports - Evaluative
Education Level: Higher Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Italy