Time for a Western Australian Group of Three: A Speculative EssayReport as inadecuate

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Australian Universities' Review, v57 n1 p60-65 2015

This study analyses the theoretical cost-savings that might flow from a merger of three of Western Australia's five universities. The results of the study show that an amalgamation would not only reduce costs of operation, but also improve non-current asset use and accountability. Combination reporting also allows the key stakeholders to appraise these universities' main financial activities, which appear to be maintaining a relatively high level of non-salary expenditure as a percentage of revenue and preserving a very high percentage of land and buildings as mainstay assets.

Descriptors: Foreign Countries, Cost Effectiveness, Universities, Efficiency, Program Effectiveness, College Administration, Organizational Change, Income, Fiscal Capacity, Data Analysis, Educational Finance, Change Strategies, Annual Reports, Content Analysis

National Tertiary Education Union. PO Box 1323, South Melbourne 3205, Australia. Tel: +61-3-92541910; Fax: +61-3-92541915; e-mail: editor[at]aur.org.au; Web site: http://www.aur.org.au

Author: Turner, Michael; Brown, Alistair

Source: https://eric.ed.gov/?q=a&ft=on&ff1=dtySince_1992&pg=74&id=EJ1053516

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