Descriptor
| Budgeting | 2 |
| Educational Finance | 2 |
| Higher Education | 2 |
| Program Costs | 2 |
| Unit Costs | 2 |
| Accountability | 1 |
| Accounting | 1 |
| Bookkeeping | 1 |
| Business Administration | 1 |
| Cost Effectiveness | 1 |
| Cost Estimates | 1 |
| More ▼ | |
Source
| Studies in Management | 2 |
Author
| Gilmore, Robert B. | 1 |
| Lawrence, Ben | 1 |
Publication Type
| Journal Articles | 2 |
Education Level
Audience
Location
Laws, Policies, & Programs
Assessments and Surveys
What Works Clearinghouse Rating
Download full textGilmore, Robert B. – Studies in Management, 1972
Background information regarding the draft of "Audits of Educational Institutions," released by the Accounting Principles Board of AICPA, is presented. Sixteen proposed changes are identified to alert and assist the individual business officer in working with his public accountant or state auditor to assure reasonable interpretations…
Descriptors: Accounting, Bookkeeping, Budgeting, Business Administration
Lawrence, Ben – Studies in Management, 1972
Program budgeting is described as a means of enabling higher education to respond effectively to three major accountability concerns. They are (1) the long-term financial implications of a particular programmatic or policy decision, (2) determination of what is being paid for, and (3) understanding that the price being paid for a program is…
Descriptors: Accountability, Budgeting, Cost Effectiveness, Cost Estimates
