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Farley, Jerry B. – Business Officer, 1995
It is argued that recent changes in accounting standards only change the way in which institutions of higher education report finances, not necessarily the way transactions are accounted for. While fund accounting may no longer be an appropriate term for the accounting approach used, it represents appropriate concepts of stewardship and…
Descriptors: Change Strategies, College Administration, Comparative Analysis, Higher Education
Farley, Jerry B. – AGB Reports, 1992
Four recent and proposed changes in national school accounting standards have significant policy implications for colleges and universities. These changes address (1) standards regarding postemployment benefits other than pensions, (2) depreciation, (3) financial report format, and (4) contributions and pledges made to the school. Governing boards…
Descriptors: Agency Role, Governance, Governing Boards, Higher Education
