Abstract
This article looks at the range of financial reporting models available for use in the Australian higher education sector, the possible application of activity-based costing (ABC) in faculties and the eventual rejection of ABC in favour of a more qualitative model designed specifically for use in one institution, in a particular Faculty. The decision not to implement ABC in the Faculty is examined, looking to the overall purpose and outcomes of Faculty activities. The broader question will be asked, what kinds of obstacles are likely to sound the death knell for ABC use in universities?
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