Reports on the 266 responses to a survey of high school accounting teachers in Oklahoma. Teaching methods discussed include lecture, discussion, demonstration, supervised problem work, work experience, and individualized instruction. (GC)

The authors describe a framework for administration and implementation of postsecondary internships in accounting. Topics covered include (1) qualifications, (2) duration, (3) timing, (4) granting credit and providing grades, and (5) evaluation criteria. Implementation guidelines are included. (CH)

Reports on the current utilization level of computers in postsecondary accounting programs. Findings are taken from a survey of all 228 schools accredited by the American Assembly of Collegiate Schools of Business. (CH)

The author examines four questions regarding professional accounting education: (1) Why the controversy over the conceptual versus the technical approach?, (2) What should the objectives be?, (3) Why teach theory and not technical knowledge?, and (4) Where does the field go from here? Implications for further research are discussed. (CH)

This study presents evidence on the insight of accounting students and recruiters about the importance (to students) of six job attributes. Both students and recruiters underemphasized the importance of compensation; recruiters overestimated the importance of firm type; both groups overestimated the importance of opportunities for advancement and…

This report provides comments from the General Accounting Office (GAO) on recommendations contained in the National Performance Review's (NPR) September 7, 1993, report which addressed ways to make the government work better and cost less. Generally, the GAO agrees with most of the NPR's recommendations and believes that successful implementation…

Describes specific factors contributing to questionable validity and reliability of cost information used by mental health administrators. Presents a case study in which 17 different cost figures were derived for a single program using various methods currently employed. Discusses implications of nonuniform cost data. (Author/RC)

Summarizes major problems in school financial management and suggests practical improvements to aid external reporting of financial data and internal management. Sections of the article describe these categories of problems: (1) budget presentation; (2) management control; (3) cost accounting; and (4) financial reporting. (PS)

This document presents the text of a study required by Section 105 of the Student Right-to-Know and Campus Security Act of 1990. The study addresses the feasibility of collecting and reporting national data from institutions of higher education on revenues and expenditures in intercollegiate athletics and athletic departments on a sport-by-sport…

This publication is intended to supersede the Higher Education and Facilities Inventory and Classification Manual (FICM) first published in December 1972. Like the earlier manual, this revised and updated version provides a common framework and coding structure to be used in collecting and reporting inventory data on college and university…

In states that depend on property taxes for school revenues, fair administration of the property tax is essential to ensure equitable state aid to all districts. Questions relevant to implementing a strategy for enhancing public support of the property tax as a source of local school revenue are answered in this report. The questions deal with the…

This report provides an analysis of the physical plant costs, by major functional area and object of expense, as reported in the operating fund of each university in Ontario, Canada. The report begins with a brief introduction; a description of the principles governing the reporting process; and definitions and explanatory comment on the physical…

This report provides an analysis of the physical plant costs, by major functional area and object of expense, as reported in the operating fund of each university in Ontario, Canada. The report begins with a brief introduction; a description of the principles governing the reporting process; and definitions and explanatory comment on the physical…

This report provides financial information on 21 degree granting universities and related institutions which receive grants from the provincial government of Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the information; the principles of fund accounting involved; and the definitions…

This report provides financial information on 21 degree granting universities and related institutions which receive grants from the provincial government of Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the information; the principles of fund accounting involved; and the definitions…