The purpose of this paper is to identify strategies for integrating data analytics into teaching management accounting. We conducted a literature review and evaluated students' perceptions of the introduction of data analytics in teaching management accounting courses. This research is based on the application of the Extended Technology Acceptance…

Lack of progression to higher education amongst those who complete an Advanced Apprenticeship in England and the country's need for higher level skills led to the introduction of Higher Apprenticeships in 2009. Whilst Higher Apprenticeships would be expected to facilitate learner progression, the volume of these has remained low. In this paper,…

The differences between decision making in public and private organizations are examined with particular attention to questions of educational costs. (MM)

Guidelines for building owners to use in determining if a building is a financial asset or a liability. (MLF)

Higher Education has outgrown traditional fund accounting and needs to shift emphasis to managerial accounting principles. (Editor)

The latest budget technique requires that the administrator identify all programs under his control, evaluate each in terms of cost, indicate merits and alternate solutions, rank programs according to dollar costs, and finally prioritize his programs according to assessed needs. (Author/MLF)

Examples of the decision package mentioned in the previous issue in an article "Zero Base Budgeting." (MLF)

Describes the use of online accounting systems as a means of integrating diverse data and providing different levels of analysis for managers. An appendix provides examples of reports produced by online systems. (CLB)

Focuses on techniques used to gather data on costs of library and information services. Uses of library cost data are identified, including setting prices for services, making informed management decisions, and communicating with funding agencies. (CLB)

This document presents results of an audit of the leasing practices of the State University of New York (SUNY) Health Science Center at Syracuse covering the period April 1, 1993 through June 30, 1995. The audit investigated whether the Center and the Center's Clinical Practice Management Plan members engage in appropriate and economic leasing…

A guide to cost studies in higher education is presented, with emphasis directed to the response of a four-year public institution to an externally mandated cost study. Cost studies are usually requested to guide budget allocations, either from an internal campus need or from outside pressures. Although much effort has been expended by various…

The School Planning, Evaluation, and Communication System (SPECS) is an overall design for districtwide program assessment and development. It is both a way of interrelating planning and evaluation of individual programs and a way of comparing the outcomes of all district programs with the district's community-defined educational goals. Component…

Although this booklet focuses on methods of accumulating and analyzing management and the financial and statistical data helpful to members of school boards, equal emphasis is placed on meeting the needs of the pupil--making him more self confident, developing his skills, instilling knowledge, and inspiring creativity. It considers changes in the…

This paper reviews the research findings of recent doctoral dissertations on program budgeting in education and describes the practical applications of these findings for school administration. Organized in nine chapters, the review discusses the problems and shortcomings associated with both traditional and program budgeting techniques, and…

A synthesis of ideas and proposals that have emerged in the course of recent Programme on Educational Building activities places emphasis on issues relating to the economic management of existing building resources. In recent years the development and administration of educational building policies have been affected by changes in the organization…