It is argued that recent changes in accounting standards only change the way in which institutions of higher education report finances, not necessarily the way transactions are accounted for. While fund accounting may no longer be an appropriate term for the accounting approach used, it represents appropriate concepts of stewardship and…

The cost control program of the Beaverton School District (Oregon) is presented in three sections. Reviewing the role of the school board in cost control development, Jean Holt (a board member) outlines the fiscal management system, long-range financial strategies, energy conservation, and utilization of facilities. The programs have resulted in a…

It is argued that colleges and universities have created extremely complex and convoluted accounting/reporting systems using fund accounting. Recent changes in accounting standards should be seen as an opportunity to streamline many of the processes that have been designed to support funds, allowing introduction of other approaches. (MSE)

Discussion of investment of planned gifts to colleges and universities identifies three common administrative problems (inappropriate investment strategies, tracking of performance, no performance comparisons), three factors focusing greater attention on planned gifts (fiduciary responsibilities, rapid growth in planned giving, donor…

The ways in which accountability issues have affected federal-university relationships, particularly in the area of academic research, are examined. Lessons university administrators have learned since issuance of Office of Management and Budget Circular A-21 in 1958, Congressional hearings on the operations of the National Institutes of Health…

Outlines some of the issues and practices currently shared by higher education and health care industries, including public dissent, declining government support, shifting of the distribution of expenses, applicability of revenue-based budgeting, debate over cost and quality, merger trends, changing traditions, concern for development of a…

Explanation of the technological setting in which college and university financial systems have developed is provided for financial officers, to aid in devising a plan for the chart of accounts and erecting an efficient, logical, flexible financial structure. Topics include software/hardware advances, understanding the demand for financial…

It is argued that analysis of tuition and fees revenue contributions can enable colleges and universities to develop pricing, admissions, and student aid policies that produce desired financial outcomes. Long-term trends of three tuition and fees revenue contribution ratios are explained and illustrated. (MSE)

This volume provides comparative data for faculty salaries in public and private colleges and universities, based on two surveys of 738 and 485 institutions conducted in 1988-89 and 1992-93 respectively. Data are provided for the following disciplines: Accounting; Anthropology; Biological Sciences/Life Sciences; Business Administration and…

This volume provides comparative data for faculty salaries in public and private colleges, based on an annual survey of over 700 colleges and universities. Data cover the following 15 disciplines: accounting, agribusiness and agricultural production, anthropology, architecture and environmental design, area and ethnic studies, audiology and speech…

The National Association of College and University Business Officers (NACUBO) has identified public policy issues of interest to its membership in 1997, including those in budget and appropriations, college costs and pricing, distance learning and technology, environmental health and safety, federal audit and accounting standards, Higher Education…

Each year, the Policies Commission for Business and Economic Education develops statements regarding business education. The following are among the commission's guidelines regarding planning the business education curriculum for the new century: (1) making business education an integral and equal partner within schools' educational communities…