Abstract:
Public universities are financed almost exclusively by state grants. To maximize those grants, their financial statements could be strategically designed to create a favourable basis for the budget negotiations in each period. The disclosure of profits and of retained profits is a signal to the government regarding the current financial resources and future liquidity requirements. This analysis shows a possible strategic behaviour and examines possible accounting mechanisms for public universities in Austria.
Über die Autorinnen:
- Ayşegül Engin,
PhD Post Doc in Depart-ment Business Decisions and Analytics, Universität Wien, Betriebsrätin der Universität Wien für das wissenschaftliche Personal - Michaela Schaffhauser-Linzatti,
ao.Univ.-Prof. Dr. Mag., Professorin für Governance of Non-Profit Institutions, Universität Wien, Vorsitzende der wissenschaftlichen Kommission Hochschulmanagement im VHB, Vorsitzende des Universitätsrates der Veterinärmedizinischen Universität Wien
