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Theme: Internationalization and private engagement in higher education

Debate: Innovation in the Italian public higher education system: introducing accrual accounting

Pages 92-94 | Published online: 21 Jan 2013

References

  • Christiaens , J. and De Wielemaker , E. 2003 . Financial accounting reform in Flemish universities: an empirical study of the implementation . Financial Accountability & Management , 19 ( 2 ) : 185 – 204 . (doi:10.1111/1468-0408.00169)
  • Gray , R. and Haslam , J. 1990 . External reporting by UK universities: an exploratory study of accounting change . Financial Accountability & Management , 6 ( 1 ) : 51 – 72 . (doi:10.1111/j.1468-0408.1990.tb00098.x)

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