Angelo Riccaboni

Paolo Quattrone

Carmelo Mazza

This attractively presented edited collection is a welcome analysis of issues facing universities. It consists of 14 chapters by experts who work in university management and economics departments. . . this is an excellent collection. Its value stems from the fact that it enables comparisons to be made and to see that globally the traditional university system is being seriously challenged. The authors in this collection provide a range of perspectives on how the universities in their various locations can begin to respond to these challenges. Anthony Potts, Journal of Educational Administration and History The future of the university, this old European institution, is of utmost interest not only to university students and teachers, but to whole societies; not only in Europe, but in the whole world, as the institution has become global. Nobody can predict it, but the editors of this volume were able to ask incisive questions and collected thoughtful and provocative answers, which can contribute to the debate on the fate of universities in a significant way. Barbara Czarniawska, University of Gothenburg, Sweden While acknowledging the value of better university management, this book resists the idea that an externally imposed standardization and a more homogenous European system of higher education adds up to a desiderata. On the contrary the book editors argue that the persistence of the university and its survival in the future is aided by differences between universities. European Universities in Transition is must reading for students of higher education reform. Francisco O. Ramirez, Stanford University, US This timely and important book provides a critical analysis of the changes and challenges that currently affect European universities. Using both theoretical contributions and applied case studies, leading experts argue that universities as institutions are in need of change although the routes that the process may take are heterogeneous. The authors debate whether the reform of universities suffers from the undue influence of generalisations that do not stand up to scrutiny. It is simply too narrow to focus on strategies such as imitating a university model , hoping that best practices will solve the inefficiencies of the organisation as a whole, or relying on the presence of few external individuals on the universities board to save the difficult relationships between the university and the surrounding economy and society. These ideas ignore the diversity of universities geographically and historically. Above all, they underestimate the power that such diversity holds in making universities survive across centuries. Researchers with an interest in university reform will appreciate this important contribution to the debate, whilst policymakers and university administrators will find this book invaluable in understanding the changes and problems facing European universities and gaining insights on possible solutions.

Issues, Models and Cases

European Universities in Transition

Stuart McLeay

Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.

Contemporary Issues in Accounting Regulation

Cristiano Busco

Mark L. Frigo

This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual “integrated report” which describes value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.

Angelo Riccaboni

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