Chiou Rung Chen 2025. THE MERGER OF TOP UNIVERSITY- EXPLORING THE OPERATIONAL EFFICIENCY OF TAIWAN’S NYCU FROM A FINANCIAL PERSPECTIVE: Received: 28th November 2025, Revised: 03rd December 2025, Accepted: 05th December 2025, Date of Publication: 12th December 2025. PUPIL: International Journal of Teaching, Education and Learning. 9, 3 (Dec. 2025), 132–160. DOI:https://doi.org/10.20319/pijtel.2025.93.132160.