Are Romanian Higher Education Institutions Prepared for an Integrated Reporting? The Case of Babeş-Bolyai University

  • Adriana Tiron-Tudor
  • Gianluca Zanellato
  • Tudor Oprisor
  • Teodora Viorica Farcas
Part of the Public Sector Financial Management book series (PUSEFIMA)


This chapter aims to analyse how the fundamental concepts of integrated reporting are addressed within the boundaries of public higher education institutions (HEIs), as their three missions present a significant impact on society, using the case of one of the most prestigious public universities from a regulation-compliance-oriented setting (such as Romania). By a content analysis on the current reporting set, the extents to which the fundamental concepts of IR are already a part of their disclosure pattern have been investigated. Results confirm the existence of a prototype of new reporting trends in Romanian public sector HEIs close to integrated reporting in terms of fundamental elements, and that the pool of data needed to issue an integrated report is already encompassed in the current reporting set.


Integrated reporting Universities Case study Romania 


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Copyright information

© The Author(s) 2020

Authors and Affiliations

  • Adriana Tiron-Tudor
    • 1
  • Gianluca Zanellato
    • 1
  • Tudor Oprisor
    • 1
  • Teodora Viorica Farcas
    • 1
  1. 1.Babeş-Bolyai University of Cluj-NapocaCluj-NapocaRomania

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