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Limitations of rule 23 on the allocation of costs of teaching and research staff in Spanish public universities
2020
In March 2011, the model of cost accounting for Spanish public universities was approved and published based on the CANOA project of the Ministry of Education, Culture and Sport (MECD 2011). This paper focuses on rule 23 contained in chapter 8 of this document, where which regulates the treatment of the teaching and research dedication of university staff (PDI) and the allocation of corresponding cost to teaching, research and management. A reflection is made on certain points where there is the possibility of making different interpretations or in which satisfactory results are not obtained, with the consequences that this entails in the quality of the information and in the comparisons be…