Proposes a plan to determine if a cyclical, systems-based analysis can replace detailed activity reporting for voluntary faculty effort in government-supported university research. This analysis could then provide the basis for adjusting entries on billed contract costs. The method would provide quantitative support for analyzing voluntary cost…

Discusses a systems approach to accounting instruction and examines it from the viewpoint of four components: people (titles and responsibilities, importance of interaction), forms (nonpaper records such as microfiche, floppy disks, hard disks), procedures (for example, electronic funds transfer), and technology (for example, electronic…

This handbook is intended to assist the School Food Authority and those responsible for recording and reporting on the various financial activities of a school food service fund. It describes in a completely detailed form uniform accounting systems suitable for use by all school food authorities. The material, oriented toward the average-to-larger…

Completion of a four-month study of Oakland University's administrative systems needs is reported. It is recommended that the university undertake a major developmental effort to design and install new systems, with particular emphasis on payroll/personnel, general accounting, and student records. Following the development of these systems, a new…

The second volume of the revised "Higher Education Finance Manual" (HEFM), this data users' guide is oriented to the nonaccountant and describes the kinds of information about postsecondary education that can be derived from institutional financial data. Contents include: a description of fund accounting for higher education, a…

The results of a 1977 assessment of the value of uniform financial data for the Oregon community college system are described. The utility of both programmatic data and auditable accounting data is also addressed. Business managers, presidents, and governing board chairmen at four community colleges and representatives of six different state…