A persisting shortage of accounting Ph.D. program graduates has plagued academia for at least the last two decades. Despite suggestions fueled by research findings, traditional accounting Ph.D. programs appear to have not implemented substantial changes aimed at alleviating this problem. The present study surveys accounting Ph.D. program…

This paper evaluates ways of instilling project management skills into accounting-based learning by the use of an iterative A3 planner to plan, monitor and review assignment progress. The application of an A3 planner to facilitate a project-based learning (PBL) group assignment in undergraduate accounting education has been critically evaluated in…

Systems analysis and design (SAD) classes are required in both Information Systems and Accounting programs, but these audiences have very different needs for these skills. This article will review the requirements for SAD within each of these disciplines and compare and contrast the different requirements for teaching systems analysis and design…

A microcomputer-controlled system for instrument processing and billing for complex analytical instruments funded by multiple sources in the University of California at Berkeley's College of Chemistry is described and its potential applications in other administrative situations are outlined. (MSE)

By demystifying traditional rational accounting perspectives, the work of Ginsberg (TM 508 964) offers a basis to develop notions of accountability in relation to meaningful work processes. (BW)

Features of microcomputer systems and software that can be useful in administration of research grants are outlined, including immediacy of reporting, flexibility, accurate balance availability, useful coding, accurate payroll control, and forecasting capabilities. These are contrasted with the less flexible centralized computer operation. (MSE)

Installation of a small computer and the use of specially designed programs has proven a cost-effective solution to the data processing needs of a university medical center's ophthalmology department, providing immediate access to grants accounting information and avoiding dependence on the institution's mainframe computer. (MSE)

Basic algebraic formulas for calculating research program budgets are explained, using time-tested examples of cost-sharing, fringe benefit, and indirect cost calculation. The method is suggested as a tool for teaching both novice research administrators and researchers. (MSE)

Campus activities programmers are offered suggestions to make the budgeting process clearer. They include knowing funding sources, understanding distribution of funds, monitoring encumbered funds, developing a system to keep track of how funds are spent, avoiding overspending and handling re-appropriations, setting aside reserves, and asking for…

The experience of the Massachusetts Institute of Technology in adopting a cost-recovery strategy for systems development is described, providing information of use to all managers. Issues addressed include establishing revenue goals, marketing and promotion, contracting with clients, and time accounting and billing. (Author/MSE)

The treatment of the dental teaching clinic as an economic entity within the dental school with identifiable specific resources, costs, and revenues is explained. The approach is proposed as a first step in increasing net patient revenues to alleviate economic pressure. The University of Connecticut's program is used as illustration. (MSE)

Some capabilities and limitations of microcomputers for use by research administrators in pre-award activities and information processing are described, including word processing, electronic spreadsheets, database management, terminal emulation, and graphics presentations. Cost effectiveness is also considered. (MSE)

A resource components cost model was used to establish accurate benchmark cost and resource use estimates from two special schools for youth with moderate and severe mental retardation located within metropolitan area school districts. An accounting framework is presented that can be replicated for assessing service costs and for decision making.…

Ohio University's use of computer programing for the need analysis and internal accounting functions in financial aid is described. A substantial improvement of services resulted, with 6,000-10,000 students and the offices of financial aid, bursar, registration, student records, housing, admissions, and controller assisted in the process. Costs…

Organization and management of financial resources in the University of Maryland medical school's department of medicine are described, including development of realistic budgets, accounting for sources of income and expenses, uses of subsidies and incentives for more efficient administration, financial reporting, annual administrative retreat,…