2017 - Franco Angeli
Article
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Il confronto di performance economico-finanziarie nelle Università : un possibile modello di analisi per indici
91-112 p.
- In Europe and in Italy, Universities are pressured to increase their performance. As a matter of fact, recently, several national governments have introduced quasi-market mechanism, pursuing the aim of encourage competition among Universities, improving efficiency, effectiveness and increasing economic viability. In this scenario, the practice of benchmarking is becoming more important as it provides a realistic approach for assessing the performance in critical areas for learning from the experience of other organisations. However, the majority of performance indicators only refers to the two main core activities of University (research and teaching), underestimating the economical-financial performances.
- The idea is to provide managers with a multidimensional performance evaluation system, which also consider the accounting dimension as an essential element to support strategic decisions. The paper aims to define a set of balance sheet ratios, which take into account the peculiarity of University management, meanwhile developing data-benchmarking process for monitoring and compare economic and financial dynamic in higher education institutions. [Publisher's Text].
Is part of
Management Control : 1, 2017-
Information
ISSN: 2239-4397
KEYWORDS
- Higher education, benchmarking, balance sheet ratios
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In this issue
- I sistemi informativi per il controllo e la valutazione delle performance nelle università italiane
- I sistemi di misurazione della performance nelle università : considerazioni critiche sul sistema italiano
- La disclosure nei Piani della Performance delle università italiane : intenti simbolici verso approcci sostanziali di legittimazione
- La riforma del sistema informativo-contabile degli atenei italiani : una proposta di analisi del nuovo modello di bilancio
- Il confronto di performance economico-finanziarie nelle Università : un possibile modello di analisi per indici
- Performance-based funding e sistemi di allocazione delle risorse ai dipartimenti : prime evidenze nelle università italiane
- La misurazione della performance sociale nell'esperienza dell'Università di Bologna
- Mission della rivista e norme redazionali