This article discusses the principles-based approach that emphasizes a "why" question by using the International Accounting Standards Board (IASB) "Conceptual Framework for Financial Reporting" to question and understand the basis for specific differences between IFRS and U.S. generally accepted accounting principles (U.S.…

Although virtually all universities have accounting systems that track every dollar in accordance with the accounting rules required by auditors, these systems are not adequate to inform their leaders or the public about the profit and loss, productivity, or efficiency of their activities. Instead, they obscure the different revenue sources on…

Taking a bird's-eye-view of the philosophical discourses that metaphorize creativity as "expression," "production," and "reconstruction," this article depicts their vital characteristics and distinct ways of portraying the relationships between creativity, educative experiences, and the epistemic cultures now…

Forensic versus traditional accounting and auditing are compared and contrasted. Evidence gathering is detailed. Forensic science and fraud symptoms are explained. Criminalists, expert testimony and corporate governance are presented.

This article describes activity-based costing (ABC) and how this tool may help management understand the costs of major activities and identify possible alternatives. Also discussed are the traditional costing systems used by higher education and ways of applying ABC to higher education. (GLR)

Stresses the importance of common understandings of cost definitions and data collection in order to create reliable databases with optimal utility for inter-institutional analysis. Examines definitions of common expenditure categories, discusses cost-accumulation rules governing financial reporting, and explains differences between direct costs…

Different kinds of financial data are needed by different levels of management and in different areas of support. Accounting principles for nonprofit organizations need to be determined. Accrual accounting principles, fund accounting, restricted and unrestricted funds, etc., are described. (MLW)

New Council for Advancement and Support of Education (CASE) standards for college and university fund raising establish three key rules for campaign reporting: (1) separation of gifts for featured and unspecified objectives; (2) separation of current from deferred gifts; and (3) disclosure of both face value and discounted present value of…

A new national survey of college fund raising practices suggests that colleges and universities are not following Council for Advancement and Support of Education (CASE) guidelines for campaign length and donation accounting. The voluntary standards seek to build uniformity and comparability in procedures, but many institutions continue to use…

Different approaches employed to automate the administrative recordkeeping processes within academic departments at three University of California campuses are contrasted: the University of California at Berkeley, the University of California at Los Angeles, and the University of California at Santa Barbara. The results are based on campus…

Data from a national survey of faculty salaries at baccalaureate and comprehensive colleges are presented and analyzed. Average salaries are presented in tabular form for 46 disciplines for professor, associate professor, assistant professor, new assistant professor, instructor, and all ranks combined. (MSE)

Describes the development of an interactive multimedia accounting module for management accounting at the University of Western Ontario. Discusses results of a study of graduate students that investigated the influence of the module on learning and retention compared to traditional instruction as well as students' perceptions of the module.…

Guidelines for preparing year-end financial reports are provided for Alabama public university staff to insure that reporting formats produce comparable financial reports and to keep up with recent developments in college accounting and financial reporting. The public institutions comply with two publications issued by the American Institute of…

Examined the transcripts of English-as-a-Second-Language (ESL) and non-ESL students at 10 community and senior colleges in New York to compare grades in six categories of academic courses. Findings revealed that ESL students performed satisfactorily in comparison to their non-ESL peers with two exceptions. (11 references) (Author/CK)