Il profilo economico, patrimoniale  e finanziario del sistema  universitario italiano. Analisi dei bilanci degli atenei statali nel triennio 2018-2020

Giovanni Coran; Giorgio Donna; Ugo Sostero

doi:10.54103/mheo.146

Il profilo economico, patrimoniale e finanziario del sistema universitario italiano. Analisi dei bilanci degli atenei statali nel triennio 2018-2020

Authors

Giovanni Coran

Giorgio Donna

Ugo Sostero

DOI: https://doi.org/10.54103/mheo.146

Keywords:

Financial statement analysis, Ratio analysis, University

Synopsis

The essay reports the results of a research aimed at identifying and measuring the most relevant accounting ratios for assessing the degree of economic, equity and financial balance of the Italian state university system. For the first time, the financial statements of all 67 state universities were collected, aggregated, reclassified, and analysed over the three-year period 2018-2020. This analysis gives a very detailed overview of the system, showing its strengths and weaknesses, problems, and paradoxes. In addition, the work proposes an appropriate system of indicators to improve awareness of the processes of allocation and management of financial resources, both at the level of every single university, and of the university system as a whole.

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Author Biographies

Giovanni Coran

Formerly contract professor at Ca' Foscari University Venice, Department of Management, and University of Padua, Department of Economics and Business Sciences.
He was a manager and then a consultant in administration and management control area in large and medium-sized enterprises.
In the university sector he coordinated a relevant process of renewal of financial-based accounting at the University of Padua, (early 2000s) and then supported the University in the introduction of an accrual-based system of budgeting and accounting. He also conducted an analysis of the economic-financial performance of the Schools of Higher Education (2016-2018).
He already has several publications on the topic of accrual based accounting and financial statements in university.

Giorgio Donna

Full Professor of Business Administration (now retired), he has taught at Ca’ Foscari University of Venice, Turin University, Turin Polytechnic, and LUISS University in Rome. An expert in the matters of strategy, organization, economics and finance, he has been a management consultant to many big companies and public institutions. He has served as a Chief Administration Officer at the Ministry of Education University and Research, as General Manager at University of Piemonte Orientale, and as president of Internal Control Service at the Ministry of Public Infrastructure.
An author of many books and articles, recently he has published “L’università che crea valore pubblico” (“The Public Value-creating University”) on the subject of university management.

Ugo Sostero

Full professor at Ca' Foscari University of Venice, Department of Management (Venice School of Management). At the same university he serves as the Rector's delegate for budgeting and as coordinator of the master's degree program in Accounting and Finance. Also at Ca' Foscari in the past he has also been a member of the Academic Senate, a member of the Board of Directors and Pro-rector for Budget.
Among his fields of research is the study of financial statements and their interpretation, including in the specific field of universities. He has numerous publications on these topics.