Literaturnachweis - Detailanzeige
| Autor/inn/en | Agasisti, Tommaso; Arnaboldi, Michela; Azzone, Giovanni |
|---|---|
| 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
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| 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). |
| Anmerkungen | Springer. 233 Spring Street, New York, NY 10013. Tel: 800-777-4643; Tel: 212-460-1500; Fax: 212-348-4505; e-mail: service-ny@springer.com; Web site: http://www.springerlink.com |
| Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
| Update | 2017/4/10 |
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