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This study uses Data Envelopment Analysis to evaluate the cost efficiency of 52 Italian public universities. In addition to being one of the first such cost studies of the Italian system, it explicitly takes into account the internal cost structure of institutions' education programs; a task not...
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Purpose – The purpose of this paper is to examine the impact of full accrual accounting on the Italian public universities and, in this context, how some technical-accounting problems typical of public sector (recognition and valuation issues) have been addressed. An additional purpose...
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