Journal Name:
- Intangible Capital
Author Name | University of Author |
---|---|
Abstract (2. Language):
Purpose: The main purpose of this paper is to analyse the development, implementation and
use of different cost systems at universities.
Design/methodology: First, the need for a system of costs has been justified. The main
elements favouring the process of implementing a cost system have been identified.
Subsequently, through literature review, surveys from various agencies and interviews with those
responsible for the cost management of universities, the degree of implementation of cost
accounting in public universities, and whether or not there is any uniformity between different
cost systems is analysed.
Findings: The disparity between systems is confirmed, and the elements are identified that
contribute to both improving the cost accounting knowledge of higher education institutions
and achieving a greater degree of approximation between different cost systems.
Research limitations/implications: The process of implementing cost systems in universities
is not complete. It should be noted that the analysis is therefore performed during the
implementation process.Practical implications: The results are interesting for university management professionals
and information users. In addition, they will contribute to improving the efficiency of public
resources.
Originality/value: This article provides up-to-date and timely information on a new tool that
helps to improve university management.
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