Analysis of university financial statements The adoption of accrual accounting by Italian universities opens a wealth of new fi-nancial information. However, these financial statements remain difficult to interpret, 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 infor-mation 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 univer-sities among the governing bodies and external stakeholders of universities, as well as improving the tools used by scholars to analyse the university system

Il bilancio degli atenei: schemi di analisi

Ugo Sostero
2020-01-01

Abstract

Analysis of university financial statements The adoption of accrual accounting by Italian universities opens a wealth of new fi-nancial information. However, these financial statements remain difficult to interpret, 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 infor-mation 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 univer-sities among the governing bodies and external stakeholders of universities, as well as improving the tools used by scholars to analyse the university system
2020
3
File in questo prodotto:
File Dimensione Formato  
MC2020.3_6_SOSTERO.pdf

non disponibili

Tipologia: Versione dell'editore
Licenza: Accesso chiuso-personale
Dimensione 698.04 kB
Formato Adobe PDF
698.04 kB Adobe PDF   Visualizza/Apri
MC2020.3_6_SOSTERO_Appendice.pdf

non disponibili

Descrizione: Appendice
Tipologia: Versione dell'editore
Licenza: Accesso chiuso-personale
Dimensione 438.59 kB
Formato Adobe PDF
438.59 kB Adobe PDF   Visualizza/Apri

I documenti in ARCA sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10278/3730982
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact