English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

This study aims to advance our knowledge about the role of accrual accounting regimes in financial decision-making process at Higher Education Institutions. The advantages of accrual accounting in the public sector are well documented from the theoretical perspective. However, empirical findings are relatively rare and primarily rely on either normative arguments or storytelling narratives drawn from case studies. Our paper intends to fill this void by combining archival and survey data from higher education institutions. We investigate whether and to what extent universities with accrual accounting enhance fiscal performance. Based on the results of Mahalanobis distance matching and regression with matched pairs, accrual accounting regimes have a small but positive impact on reducing the debt ratio of such institutions. This paper has the potential to provide information regarding the intended effects of accrual accounting on public organizations.

Accrual-Based Accounting and Fiscal Performance: Empirical Evidence from Higher Education Institutions