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Benchmarking University Activities: An Italian Case Study

Michela Arnaboldi · Giovanni Felice AZZONE

40 citations0/0 files storedFinancial Accountability and Management

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Accounting and Organizational Management Higher Education Governance and Development Accounting Theory and Financial Reporting

Abstract

This paper is a study of the use of benchmarking as a management accounting device aimed at facilitating and influencing decisions within an Italian university, which is undergoing significant change. The transformation of this organisation originates from a new legislative rationale of the Italian government where all universities have gained an increased autonomy in managing and allocating resources, and the university studied here has installed a new management team. Action research was used to benchmark resources across university departments, identifying critical areas, and informing budgeting and planning, drawing on activity based approaches. The paper discusses the behavioural resistance faced in introducing cost measurement systems in this organisation, which have been used to receiving a continuous flow of resources from central government.

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References

1985Capital Rationing and Organizational Slack in Capital Budgeting 1999Accounting and the New Public Management: Instruments of Substantive Efficiency or a Rationalising Modernity?2002The ABC bandwagon and the juggernaut of modernity 1995A survey of activity-based costing in the U.K.'s largest companies 2003Accountingization v. legitimation: a comparative study of the use of accounting information in intensive care 2002The costs of activity-based management 2001Benchmarking as a Tool for the Modernisation of Local Government 1999Activity‐Based Costing in Government: Possibilities and Pitfalls

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2013Sustainability Reporting in State Universities 2020Moving from Social and Sustainability Reporting to Integrated Reporting: Exploring the Potential of Italian Public-Funded Universities’ Reports 2013Benchmarking universities' efficiency indicators in the presence of internal heterogeneity 2010Student perceptions and central administrative services: the case of higher education in Italy 2019Benchmarking, knowledge inertia, and knowledge performance in different network structures

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