Internationally educated professionals (IEPs) encounter significant barriers to entry to their professions upon immigrating. Obtaining education in the new country is an effective means of improving their positions. While universities emphasize the need to attract and serve adult learners and a more diverse clientele, the specific needs of…

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…

Studies of existing best practices cannot determine whether the current "best" schooling practices could be even better, less costly, or more effective and/or improve at a faster rate, but we can discover a cost effective menu of schooling options and each item's minimum cost through market accountability experiments. This paper describes…

The relationship in college administration between cost effectiveness/cost reduction and planning, management, and evaluation is explored, and approaches to cost accounting and financial ratio analysis are discussed. It is concluded that it is important to emphasize institutional mission and people rather than cost containment and productivity.…

In college and university administration, overhead costs are often charged to programs indiscriminately, whereas the support activities that underlie those costs remain unanalyzed. It is time for institutions to decrease ineffective use of resources. Activity-based management attributes costs more accurately and can improve efficiency. (MSE)

Presents the options available in risk management insurance and group health insurance programs, while outlining recent changes in the industry and their effects on school risk management programs. (MD)

The Federal Communications Commission's (FCC's) program for regulating domestic telecommunications common carriers is assessed in this report, and several recommendations are made to the Congress and the FCC for improving the regulatory framework provided by the Communications Act of 1934. A digest of the report and a review of the nation's…

Financially troubled districts could benefit by investing in a school business manager's salary. This article discusses how business managers can save districts money or increase revenue by streamlining cash management, fiscal accounting and reporting, financial planning and budgeting, grantsmanship, construction management, insurance and risk…

Investment of time and funds by New Zealand students was appraised in five specific tertiary education courses, namely Accountancy, Dentistry, Law, Medicine, and Pharmacy. The study used the Internal Rate of Return Method and data from the 1981 census on income and hours of work. Results indicated the courses were "profitable" even when…

The National Income and Product Accounts provided by the United States Bureau of Economic Analysis and similar accounts in other nations in accord with the System of National Accounts, useful for many types of economic analysis, should be revised to cover investment in education and the production and consumption of education services. (SLD)

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,…

This paper represents a backdrop from which to consider the development of a planning and budgeting model for local education agencies. The first part of the presentation describes the demands and external pressures that affect resource allocation decisions in school districts. The ability of local school officials to link the cost consequences…

Covered in this report of the 1978 project of the Joint Committee on Printing are aspects of three selected areas. Part one, Management Review and Assessment, contains a summary of management and user interviews, a review of GPO's goals and organizational structure, and an assessment of management systems and procedures. The accounting system is…

Because of the size of its budget and the importance and complexity of its operation, the Division of Food Services in the Montgomery County (Maryland) Public Schools was one of the first selected for a series of Management Operations Review and Evaluation (MORE) studies. The Division directs the delivery of food services to all 178 schools in the…

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…