Information Needs in Higher Education Institutions: Stock Valuation or Decision-Making?

Paulo Alexandre Monteiro Gouveia Sanches1, Belén Fernández-Feijoo Souto2, Susana Gago-Rodríguez3

  • 1Coimbra Business School, ISCAC, Polytechnic Institute of Coimbra, Coimbra, Portugal.

Higher Education Policy
|April 6, 2022
PubMed
Summary

Higher education institutions often use full costing systems, but this method is inadequate for their managerial decision-making needs. The study suggests shifting towards more effective partial costing systems for better financial insights.

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