Browsing by Author "Arnold, Ebrahim"
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Item Facilitating university sustainability through decision-oriented financial reporting(2006) Arnold, Ebrahim; Uliana, EnricoThe study shows the financial impacts on costs per student at academic module level, at departmental level, at faculty level, and at institutional level, thereby showing the effects of cross-subsidisation at all levels of management. The reports were developed in termsof the guidelines compiled in terms of Llewellyn's five levels of theorisation.