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Capaldi, Elizabeth D.; Abbey, Craig W. – Change: The Magazine of Higher Learning, 2011
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…
Descriptors: Higher Education, Income, Educational Finance, Accounting
Adams, Olin L., III; Robichaux, Rebecca R.; Guarino, A. J. – Journal of Educational Research & Policy Studies, 2010
This research compares the status of managerial accounting practices in public four-year colleges and universities and in private four-year colleges and universities. The investigators surveyed a national sample of chief financial officers (CFOs) at two points in time, 1998-99 and 2003-04. In 1998-99 CFOs representing private institutions reported…
Descriptors: Educational Finance, Money Management, Accounting, Private Colleges
Turk, Frederick J. – Business Officer, 1992
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)
Descriptors: Budgeting, College Admission, Colleges, Comparative Analysis
Wilkinson, William M. – New Directions for Higher Education, 1979
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)
Descriptors: Accounting, Budgeting, Comparative Analysis, Educational Finance
Council of the Great City Schools, 2008
This report describes statistical indicators developed by the Council of the Great City Schools and its member districts to measure big-city school performance on a range of operational functions in business, finance, human resources and technology. The report also presents data city-by-city on those indicators. This is the second time that…
Descriptors: Urban Schools, Program Effectiveness, Human Resources, School Districts
Cossu, Claude – Phase 2 Bulletin, 1975
A group of French universities modified the NCHEMS accounting method for use in a study of its budget control procedures and cost-evaluation methods. The conceptual differences in French university education (as compared to American higher education) are keyed to the adjustments in the accounting method. French universities, rather than being…
Descriptors: Accounting, Budgeting, Comparative Analysis, Cost Effectiveness
Barnes, Michael W.; And Others – 1993
This study sought to determine if private colleges and universities are accurately reporting budgetary data to the Integrated Postsecondary Educational Data System (IPEDS) of the U.S. Department of Education following guidelines issued by the American Institute of Certified Public Accountants (AICPA) and the National Association of College and…
Descriptors: Budgeting, Comparative Analysis, Data Collection, Diversity (Institutional)
Lenhardt, Stephen W. – Business Officer, 1997
Outlines some of the issues and practices currently shared by higher education and health care industries, including public dissent, declining government support, shifting of the distribution of expenses, applicability of revenue-based budgeting, debate over cost and quality, merger trends, changing traditions, concern for development of a…
Descriptors: Accounting, Alumni, Budgeting, College Administration
Robinson, Glen E.; Protheroe, Nancy – School Business Affairs, 1988
The database of school district budget information developed by Educational Research Service provides a means for comparing local school budgets nationwide. The data, classified by per pupil expenditure, show average percent of budget allocated to various categories, personnel budget allocations, and regional variation in the pattern of funding…
Descriptors: Budgeting, Budgets, Comparative Analysis, Educational Finance
Biedenweg, Frederick; Weisburg-Swanson, Lynda; Gardner, Catherine – Business Officer, 1998
Describes and evaluates four alternatives for planning and budgeting for capital reinvestment for college and university facilities: physical plant auditing; a depreciation-based approach; percentage of current replacement value; and facility subsystem modeling, or life-cycle modeling. Each has advantages and limitations in budgeting for and…
Descriptors: Administrative Policy, Budgeting, Campus Planning, Capital Outlay (for Fixed Assets)
Hample, Stephen R. – 1979
Nonfaculty salary (instructional support) costs for Montana State University (MSU) are examined with specific reference to the adequacy of the 25 percent nonfaculty salary allowance for other costs. Two concepts are examined: nonfaculty salary expenses within the instruction program (direct instructional support costs) and both direct support…
Descriptors: Accounting, Budgeting, College Faculty, Comparative Analysis