Time for a Western Australian ‘Group of Three’? A speculative essay
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 report...
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| Format: | Journal Article |
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National Tertiary Education Union
2015
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| Online Access: | http://www.nteu.org.au/library/view/id/5918 http://hdl.handle.net/20.500.11937/5987 |
| Summary: | 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. |
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