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Governance and mergers in higher education with public accounting's use: a survey of recent evidence and future paths

Nikolaos Giovanis & Aikaterini Chasiotou

International Journal of Critical Accounting2025https://doi.org/10.1504/ijca.2025.146432article
AJG 1ABDC C
Weight
0.37

What the paper says

This study analyses the structural elements of mergers and their connection to new governance principles in higher education institutions in relation to public accounting. The use of public accounting is crucial for proper functioning of state universities, but also critical for making important decisions, such as a decision to merge. More specifically, this study explores mergers in higher education worldwide, their types, causes and trends, financial and operational benefits, challenges and risks. The present study provides evidence that public accounting must be used throughout a merger process because public universities must maintain their viability and the presence of a level of profitability that enables them to carry on with their operations without experiencing difficulties due to financial considerations. This study tries to close theoretically the knowledge gap in the university mergers with the use of public accounting and offers a framework for further research on a fruitful area.

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https://doi.org/https://doi.org/10.1504/ijca.2025.146432

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@article{nikolaos2025,
  title        = {{Governance and mergers in higher education with public accounting's use: a survey of recent evidence and future paths}},
  author       = {Nikolaos Giovanis & Aikaterini Chasiotou},
  journal      = {International Journal of Critical Accounting},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1504/ijca.2025.146432},
}

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Governance and mergers in higher education with public accounting's use: a survey of recent evidence and future paths

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.