In 2002 the "Council of the Great City Schools" and its members set out to develop performance measures that could be used to improve business operations in urban public school districts. The Council launched the "Performance Measurement and Benchmarking Project" to achieve these objectives. The purposes of the project was to:…

Pennsylvania public school districts are largely funded through basic education subsidy for providing educational services for resident students and non-resident students who are placed in residential programs within the school district boundaries. Non-resident placements occur through, but are not limited to, adjudication proceedings, foster home…

Procedures are presented for use in reporting costs for institutions of higher education in Illinois. Following the definition of various accounting functions, the scope of the cost and statistical report is delimited, and specifications are presented for the collection of data on students, courses, academic faculty records, and academic faculty…

Conventional accounting systems provide no indication as to what conditions and events lead to reported outcomes, since they traditionally do not include measurements of the human organization and its relationship to events at the outcome stage. Human resources accounting is used to measure these additional types of data. This research is…

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…