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Il bilancio degli atenei: schemi di analisi

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  • Giovanni Coran
  • Ugo Sostero

Abstract

The 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.

Suggested Citation

  • Giovanni Coran & Ugo Sostero, 2020. "Il bilancio degli atenei: schemi di analisi," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(3), pages 113-141.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2020-003006
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    References listed on IDEAS

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    7. María Elena Gómez-Miranda & Isabel Román-Martínez, 2016. "Las spin-off universitarias españolas: análisis económico-financiero y factores que condicionan su cifra de negocios," Hacienda Pública Española / Review of Public Economics, IEF, vol. 217(2), pages 131-155, June.
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    1. Giovanni Coran & Giorgio Donna & Ugo Sostero, 2023. "L?analisi del bilancio delle universit? attraverso gli indici: indagine su un campione di atenei statali," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(1), pages 165-193.

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