Facilitating university sustainability through decision-oriented financial reporting
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Date
2006
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Abstract
The 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.
Description
Magister Educationis - MEd
Keywords
Accountability, Knowledge-production, Higher education institutions, South Africa, Financial performance, Efficiency, Effectiveness and economy, Financial sustainability, Performance indicators, Public good, State subsidisation