Recent demographic, economic and political trends have drawn attention to the issue of effectiveness and efficiency in the use of resources in the education sector. In the context of the renewed interest for the optimisation of resource use, this paper attempts to review the literature on budgeting and accounting in OECD education systems. The…

This paper replies to points raised by the editors of the "ABS Guide", Huw Morris, Charles Harvey, Aidan Kelly and Michael Rowlinson (2011) "Accounting Education: an international journal", 20(6), pp. 561-573) in response to a paper published in a previous issue of "Accounting Education" (Hussain, S. (2011)…

Concomitant with the rise of rationalizing accountability in higher education has been an increase in theoretical reflection about the forms accountability has taken and the ones it should take. The literature is now peppered by a wide array of distinctions (e.g. internal/external, inward/outward, vertical/horizontal, upward/downward,…

This essay series, beginning with Laux [2007a], defends the proposition that eliminating the theoretical chapter from the principles level accounting course has weakened the introduction for students new to this subject, perhaps resulting in some adverse selection for the accounting profession. As a remedy, it offers concise theoretical articles…

According to the Quality Assurance Agency, "Assessment describes any processes that appraise an individual's knowledge, understanding, abilities or skills", and is inextricably linked to a course or programme's intended learning outcomes. It also has a fundamental effect on students' learning where it serves a variety of purposes including…

Over the past two decades, higher education in advanced capitalist societies has undergone a process of radical "reform". A key element of this reform has been the introduction of a number of accounting-based techniques in the pursuit of improved accountability and transparency. While the "old" accounting was to do with stewardship, the "new"…

A central recurring theme in business education is the optimal strategy for improving introductory accounting, the gateway subject of business education. For many students, especially non-accounting majors, who are required to take introductory accounting as a requirement of the curriculum, introductory accounting has become a major obstacle for…

A potential undesirable effect of multistage testing is differential speededness, which happens if some of the test takers run out of time because they receive subtests with items that are more time intensive than others. This article shows how a probabilistic response-time model can be used for estimating differences in time intensities and speed…

Four aspects of the relationship between auditing and evaluation in their approaches to program assessment are examined: (1) their different origins; (2) the definitions and purposes of both, and the questions they seek to answer; (3) contrasting viewpoints and emphases of auditors and evaluators; and (4) commonalities of interest and potential…

The use of several college classroom assessment techniques to evaluate the processes and products of accounting instruction through cooperative learning is described. The discussion looks at considerations in planning classroom assessment, choosing initial assessment techniques and adapting them, and blending cooperative learning structures with…

Common university budgeting practices are summarized, and the efforts at Rensselaer Polytechnic Institute (New York) to develop an improved analytical method are described. The method, revenue and expense analysis, evaluates the university's financial operating performance by treating each school and program as autonomous financial organizations,…

Current practices of most state vocational rehabilitation programs concerning the use and reporting of benefit-cost results are reviewed, and problematic issues are identified. Empirical data from Minnesota illustrate alternative ways of reporting evaluation results relating to efficiency. The recommended accounting framework provides relevant and…

This volume is the fourth module, "Enforcement," of the evaluation report documenting how States met the requirements of Title I of the Elementary and Secondary Education Act of 1965, as amended in 1978, and identifying exemplary State management practices and documents. The module begins with a history of enforcement under Title I up to…

Two handbooks that serve as a basis for each state's financial data reporting system for the National Center for Education Statistics are compared as part of the Education Data Improvement Project of the Council of Chief State School Officers. The Project's goal is to improve the quality of data submitted to the common core of data of the Center.…

Faculty members' reactions to constructing and evaluating course portfolios were examined, and how that process might be improved was explored as part of an annual evaluation of teaching. Three college departments (sociology, accounting, and dental hygiene and assisting) volunteered to use portfolio review in the 1991-92 school year. In all, 22…