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), 132–160. https://doi.org/10.20319/pijtel.2025.93.132160