Cost Management in European Universities - a Time of Change
Keywords:full costing, management accounting, cost management
European higher education institutions are becoming increasingly focused on cost reduction and accurate linking of costs to the accomplishment of their strategic goals.
Research problem of this paper is a search for factors, common in managerial accounting practice, which could become a basis for convergence of management accounting systems across Universities. The authors have formulated conclusions, important for a successful completion of the process of changes in cost accounting and management accounting in the strategic management context.