Literaturnachweis - Detailanzeige
Autor/inn/en | Agasisti, Tommaso; Arnaboldi, Michela; Azzone, Giovanni |
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Titel | Strategic Management Accounting in Universities: The Italian Experience |
Quelle | In: Higher Education: The International Journal of Higher Education and Educational Planning, 55 (2008) 1, S.1-15 (15 Seiten)Infoseite zur Zeitschrift
PDF als Volltext |
Sprache | englisch |
Dokumenttyp | gedruckt; online; Zeitschriftenaufsatz |
ISSN | 0018-1560 |
DOI | 10.1007/s10734-006-9032-6 |
Schlagwörter | Universities; Strategic Planning; Accounting; Decision Making; Institutional Autonomy; Educational Change; Resource Allocation; College Administration; Foreign Countries; Italy |
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. (Author). |
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Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
Update | 2017/4/10 |