Literaturnachweis - Detailanzeige
Autor/inn/en | Agasisti, Tommaso; Arnaboldi, Michaela; Azzone, Giovanni |
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Titel | Strategic management accounting in universities: the Italian experience. |
Quelle | In: Higher education, 55 (2008) 1, S. 1-15Infoseite zur Zeitschrift
PDF als Volltext |
Sprache | englisch |
Dokumenttyp | online; gedruckt; Zeitschriftenaufsatz |
ISSN | 0018-1560; 1573-174X |
DOI | 10.1007/s10734-006-9032-6 |
Schlagwörter | Staat; Studium; Hochschulreform; Hochschullehre; Hochschule; Hochschulsystem; Student; Ausland; Italien |
Abstract | 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. (HRK / Abstract übernommen). |
Erfasst von | Hochschulrektorenkonferenz, Bonn |
Update | 2008/3 |