Journal title MANAGEMENT CONTROL
Author/s Giovanni Coran, Ugo Sostero
Publishing Year 2020 Issue 2020/3 Language Italian
Pages 29 P. 113-141 File size 314 KB
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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.
Keywords: Financial statement analysis, university.
Giovanni Coran, Ugo Sostero, Il bilancio degli atenei: schemi di analisi in "MANAGEMENT CONTROL" 3/2020, pp 113-141, DOI: 10.3280/MACO2020-003006