Leading and managing schools across the globe requires accountability for the utilisation of resources entrusted to schools for improving the quality of teaching and learning in schools. Little, however, is known about the school managers' effectiveness in accounting for the schools quality teaching and learning. This paper explored school…

The purpose of this study was to evaluate a model for considering general and specific elements of student experience in a gateway course in undergraduate Financial Accounting in a large university on the East Coast, USA. Specifically, the study evaluated a bifactor analytic strategy including a general factor of student classroom experience,…

The purpose of this study was to examine the influence of students' seating location in a large, lecture-style university course on student engagement, attention, classroom learning experience, and course performance. Participants (N = 407) were students in two cohorts of an undergraduate financial accounting course at a large university in the…

This papers aims at analyzing the perception of Accounting professors about the necessary qualifications in Accounting undergraduate courses. The contribution of this study is to theoretically discuss the education of Accounting professors, with empirical data, because Accounting teaching requires specific competencies in the digital area. The…

A program cost study was conducted at a large midwestern university to determine department-level expenses and revenues associated with the mission-critical activities of instruction, research, and service. The study (or program) is based on a model for allocating costs, called responsibility centered management, that has been used for nearly a…

A study to determine the topics considered vital by principals and members of the American Education Finance Association (AEFA) is described in this paper. Questionnaires mailed to two random samples of 61 AEFA members and 181 elementary/secondary principals respectively, yielded 35 returns, a 57 percent response rate, and 113 returns, a 62…

Discussion of application of cost benefit analysis (CBA) accounting techniques to libraries highlights user willingness to be charged for services provided, reasons why CBA will not work in library settings, libraries and budgets, cost distribution on basis of presumed or expected use, implementation of information-seeking behavior control, and…

The complexity of problems facing university administrators is examined, along with the confusion existing as to the role of research management within universities. Based on literature reviews, and discussions with administrators and researchers at various institutions, it is found that as university faculty move further away from pure or basic…

The American Assembly of Collegiate Schools of Business (AACSB) has been instrumental in internationalizing the accounting curriculum by means of accreditation requirements and standards. Colleges and universities have met the AACSB requirements either by providing separate international accounting courses or by integrating international topics…

Proposals for calculating unit costs are advocated that are based on a body of methods common to the member universities. Production inputs and cost components in French universities are studied in terms of resources at the disposal of the university, and staffing, capital, operating, and transfer costs. Identification of activities and…

The management system developed by the Wisconsin Center for Cognitive Learning (CCL) is useful to principal investigators of individual projects for proposal development, project management, and project reporting, as well as to the CCL management for program planning, program management, and reporting to funding agencies. The system aids proposal…

Methods of evaluating unit operating costs and the development of the services and departments of French universities are examined. After an initial phase devoted to working out a common methodology, it was decided that the latter should be put directly to the test and that devices would have to be found to bridge the gaps in existing data, as,…

This study examined the relationship between level of experience and application of prior financial knowledge on the ability of auditing students and professionals to answer questions about financial statements. This study answers the following questions: (1) Is there a positive relationship between experience and the number of causal relations…

An experiment in which students in an introductory accounting class took turns acting as teacher by giving presentations on accounting problems before the class produced mixed results. The majority of students benefited from the public speaking experience and a few may have learned the subject matter better as a result of it. In the study all…

Costing principles are applied to a university by estimating unit costs and their component factors for the university's different inputs, activities, and outputs. The information system used is designed for Fribourg University but could be applicable to other Swiss universities and could serve Switzerland's universities policy. In general, it…