Autori
Sòstero, UgoCoran, GiovanniTitolo
Il bilancio degli atenei: schemi di analisiPeriodico
MCAnno:
2020 - Fascicolo:
3 - Pagina iniziale:
113 - Pagina finale:
141The adoption of accrual accounting by Italian universities opens a wealth of new financial information. However, these financial statements remain difficult to in-terpret, due to the specific management of universities, and the statutory choices in defining the reporting formats. This article suggests a better presentation format of the information reported in university financial statements. For each of the three statements - i.e., income statement, balance sheet and cash flow statement - the analysis involves: - describing the main features of the mandatory statement, in order to highlight its peculiarities, application and issues in interpretation; - identifying the most suitable format to reclassify the statements of universities, to extract consistent and relevant information on their conditions and perfor-mance. This could foster greater awareness of the financial statements of uni-versities among the governing bodies and external stakeholders of universities, as well as improving the tools used by scholars to analyse the university system.
SICI: 2239-0391(2020)3<113:IBDASD>2.0.ZU;2-J
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