ACCOUNTING PRACTICES IN ITALIAN HIGHER EDUCATION SYSTEM

The aim of this paper is to investigate whether the accounting systems and techniques in use in higher education system in Italy allow key users to have useful information for a rational decision-making process. The paper develops on a speciÖc case, the Italian context of state and nonstate universities. The research is conducted through a survey addressed to all Italian universities and investigates accounting conditions during the academic year 2008-2009. It reveals the most common approach to the building of the accounting information system and the level of di§ usion and development of cost accounting techniques, identifying areas of improvement.