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L?analisi del bilancio delle universit? attraverso gli indici: indagine su un campione di atenei statali

Author

Listed:
  • Giovanni Coran
  • Giorgio Donna
  • Ugo Sostero

Abstract

The adoption of accrual accounting by Italian universities has opened a wealth of new financial information, which can be better interpreted through ratio analysis. This tool has been developed and applied for quite some time to profit-oriented entities. However, its use to non-profit entities, and specifically to public universi-ties, requires special caution and lends itself to specific insights. This article explains and illustrates 52 specific financial statement ratios, classified by management areas, that are useful in analysing and interpreting the financial statements of Italian public universities. The ratio analysis was tested with a sam-ple of 10 state universities out of a total of 61. Some interesting results emerge from the empirical investigation, which confirm the usefulness of the selected indicators in the analysis and interpretation of the financial statements of Italian state universities, with a view to monitoring the var-ious aspects of the economic, patrimonial and financial equilibrium, and to guide university choices in teaching activities, in research activities, and in other areas of activity.

Suggested Citation

  • 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.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2023-001008
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    References listed on IDEAS

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    1. Giovanni Coran & Ugo Sostero, 2020. "Il bilancio degli atenei: schemi di analisi," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(3), pages 113-141.
    2. Sabrina Gigli & Marco Tieghi, 2017. "La riforma del sistema informativo-contabile degli atenei italiani. Una proposta di analisi del nuovo modello di bilancio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 61-90.
    3. Isabella Mozzoni & Simone Fanelli & Antonello Zangrandi, 2017. "Il confronto di performance economico-finanziarie nelle Universit?: un possibile modello di analisi per indici," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 91-112.
    4. Ferdinando Di Carlo & Guido Modugno & Tommaso Agasisti & Giuseppe Catalano, 2019. "Changing the Accounting System to Foster Universities’ Financial Sustainability: First Evidence from Italy," Sustainability, MDPI, vol. 11(21), pages 1-18, November.
    5. Antonella Paolini & Michela Soverchia, 2013. "Le universit? statali italiane verso la contabilit? economico-patrimoniale ed il controllo di gestione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(3), pages 77-98.
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