Uliana, EnricoArnold, Ebrahim2014-10-142024-05-282014-10-142024-05-282006https://hdl.handle.net/10566/15573Magister Educationis - MEdThe 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.enAccountabilityKnowledge-productionHigher education institutionsSouth AfricaFinancial performanceEfficiencyEffectiveness and economyFinancial sustainabilityPerformance indicatorsPublic goodState subsidisationuwc