Well, no surprises here.
The UK Department for Education has commissioned accountants KPMG to conduct a study of how much it costs universities to teach their students, in a move seen by some as a potential mechanism to lower the tuition fee cap in England.
The world is full of ‘compatible scholarship’ (Noam Chomsky’s phrase I think). But if you want to be 100% certain that the results are built to order, then you need professional service firms — just look at their track record! Academics come cheap, so only use them when you are not too worried about the results.