Show simple item record

dc.contributor.authorTurner, Michael
dc.contributor.authorBrown, Alistair
dc.date.accessioned2017-01-30T10:49:44Z
dc.date.available2017-01-30T10:49:44Z
dc.date.created2015-07-16T06:21:49Z
dc.date.issued2015
dc.identifier.citationTurner, M. and Brown, A. 2015. Time for a Western Australian ‘Group of Three’? A speculative essay. Australian Universities' Review. 57 (1): pp. 60-65.
dc.identifier.urihttp://hdl.handle.net/20.500.11937/5987
dc.description.abstract

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.

dc.publisherNational Tertiary Education Union
dc.relation.urihttp://www.nteu.org.au/library/view/id/5918
dc.subjectmergers
dc.subjectefficiency and effectiveness
dc.subjectWestern Australian universities
dc.titleTime for a Western Australian ‘Group of Three’? A speculative essay
dc.typeJournal Article
dcterms.source.volume57
dcterms.source.number1
dcterms.source.startPage60
dcterms.source.endPage65
dcterms.source.issn0818-8068
dcterms.source.titleAustralian Universities' Review
curtin.departmentSchool of Accounting
curtin.accessStatusOpen access


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record