Two issues related to transnational financial reporting are examined: (1) the extent to which the professional registers of accounting and finance in different countries exhibit semantic equivalence, and (2) strategies of communications that are adopted in transnational reporting when straightforward mappings cannot be performed. (14 references)…

The School Site Allocations Model, tested in five Ohio districts, consists of the following subsystems: administration, facilities and operations, staff support and development, pupil support, and instruction. Applying these functions at the central office and at the school site can help districts determine how well they are managing their…

Issues that colleges and universities must address in implementing the Financial Accounting Standards Board's Statements of Financial Accounting Standards 116 (concerning contributions received and made) and 117 (for nonprofit organizations) are outlined. The overall objective is to present a financial statement in a format that tells the…

The Teachers Insurance and Annuities Association (TIAA) is criticized for inadequate financial disclosure of its mortgage and real estate investments, especially in the current market. A TIAA vice president responds that the company has not been remiss in reporting changes to its constituents and outlines its present financial status. (MSE)

The University of Illinois at Urbana-Champaign School of Chemical Sciences undertook a comprehensive review of management practices in three phases: (1) internal business office procedural review; (2) user opinion survey; and (3) external assessment by campus business and personnel administration. The substantial year-long effort was justified by…

Reviews models of accounting and management-courseware development; examines the role of the book metaphor in courseware and in learning; and discusses a framework of six alternatives to the book metaphor developed for the Business Education with Information Technology (BITE) project as part of the Teaching and Learning Technology Programme…

Presents information on minority doctoral students in accounting, drawing on surveys completed by 47 such students. Outlines demographic characteristics, and identifies respondents' rankings of costs and benefits of pursuing a doctorate in accounting. Most respondents were professionally certified and were interested in academic careers. (SLD)

Argues that full-cost models in higher education fail to account correctly for capital and financial aid expenditures. Urges full accounting of all cost drivers that impact on higher education expenditures, e.g., operating costs, maintenance costs, physical capital costs, the current replacement value of capital stock, and the opportunity cost of…

An approach used at Worcester Polytechnic Institute (Massachusetts) to explain the complexity of budget balancing to the institutional community is described. The model used facilitates the determination of necessary conditions for achieving budget equilibrium and suggests some approaches to restructuring expenses to ensure equilibrium. Four…

Updates the Governmental Accounting Standards Board (GASB) statements, which pronounce upon and provide guidance in accounting and financial reporting for state and local governmental entities. Describes the development of GASB's governmental finance-reporting model project and identifies five components of internal control. One figure and two…

This article was written to help school-business administrators keep track of school-district funds and make the right investment decisions. It provides a directory, which contains detailed information on financial-services firms, the regions they serve, and their areas of expertise. (LMI)

Colleges and universities sell education at a price that is far less than the cost of its production. Student subsidies are a permanent feature of higher education economics, representing a large part of total costs. Cross-subsidizing, with one activity supporting another, is common, and even students who pay full costs and do not get direct…

In June 1999, the Governmental Accounting Standards Board (GASB) issued its statement on the structure of the basic financial reporting model for state and local governments. Explains the new financial reporting model and reviews the implementation issues that school districts will need to address. (MLF)

Fund balance is the accumulated difference between revenues and expenditures. In the absence of state law, school boards should adopt sound policy regarding fund balance accumulation. Excesses of fund balance raise significant questions about school district management. Fiscal leaders of schools must make every effort to channel all school…

There is a trend in Irish universities to utilise the benefits of the e-learning as a mechanism to improve learning performance of campus-based students. Whilst traditional methods, such as face-to-face lectures, tutorials, and mentoring, remain dominant in the educational sector, universities are investing heavily in learning technologies, to…