Forthcoming Articles

International Journal of Information and Operations Management Education

International Journal of Information and Operations Management Education (IJIOME)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Information and Operations Management Education (One paper in press)

Regular Issues

  • Beyond balance: designing a cash-flow-based early warning system for financial sustainability in universities   Order a copy of this article
    by Anna Maria Calce, Alberto Manzari, Loris Di Nallo, Giovanna Del Giudice 
    Abstract: This study investigates models for optimising financial cash flow control in Italian public universities, aiming to design a sector-specific early warning indicator system. The goal is to develop a diagnostic tool to monitor financial dynamics and detect early signs of imbalance, supporting long-term financial sustainability. Based on a literature review and comparative analysis, a set of financial indicators was identified and tested on 16 medium-small universities over five years. Results highlight significant variability in liquidity and debt ratios, with greater stability in personnel and sustainability indicators. The findings confirm the models diagnostic utility and practical relevance for both internal evaluation and external benchmarking. This research addresses the lack of structured alert systems in higher education, offering a dual contribution: it aids universities in adopting continuous monitoring practices. It provides policymakers with a framework to identify fiscal vulnerability. The model balances theoretical rigor and practical application, promoting proactive financial governance.
    Keywords: financial sustainability; early warning system; EWS; public universities; cash flow indicators; performance-based financial governance.
    DOI: 10.1504/IJIOME.2025.10074498
     

 

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