New technologies allow universities to extend pedagogical practices, enhance learning experiences and develop self-managed lifelong learners. To take full advantage of evolving technologies, multi-skilled teaching and development teams are required with a merging and converging of academic and librarian roles. Conclusions are reported from the…

In fall 2000, the staff of Los Rios Community College District Office of Institutional Research collaborated with occupational education deans, academic area deans, and faculty to develop a series of program-specific followup surveys to be administered in spring 2001. These surveys were designed to determine how well courses met the employment and…

Discusses the Office of Management and Budget's recent requirement that all state and local governments receiving federal grants undergo a single audit (a comprehensive financial and compliance audit conducted by one audit firm or organization) at least once every two years in conjunction with an appropriate federal or state agency. (JBM)

Asserts the importance of each school business official's responsibility to accurately report the school's financial situation to the state legislature. Uses Minnesota's 33 area vocational technical institutes to illustrate the application of statewide uniform financial accounting and reporting standards to Minnesota public school districts. (JBM)

Addresses the need of school districts in many states to decide on an appropriate mingling of centralization and decentralization in the operation of activity funds. Argues for analysis of activity fund operation through a breakdown into such major components as policy, the accounting system, and reporting and auditing. (JBM)

Describes the statewide computerized system developed in Minnesota following the 1976 enactment of the Uniform Financial Accounting and Reporting Standards (UFARS) law. UFARS includes provisions for an advisory council responsible for recommending accounting and reporting procedures, and seven data processing centers to serve all 560 Minnesota…

In 1991, the New Jersey Association of School Business Officials was selected as a nontraditional provider and asked to develop and implement a new state-approved certification program. The idea was to produce administrators who are adept at strategic planning, financial management and accounting, school law, personnel management, facility…

Discusses mandatory continuing professional education (MCPE) in Australia for the legal and accountancy professions. Considers whether the main concern is continuing education or the certification by professional bodies of their members as competent to practice. Concludes that program designers should recognize that there are educational as well…

A new approach to introductory accounting at the University of Southern California teaches students to view issues from varied perspectives, broadens exposure to unstructured problems with more than one solution approach, and places accounting in real-world context. It has increased enrollment and persistence and attracted new students to the…

The college or university's business office can help reduce problems with student receivables through procedural review of the tuition revenue process, application of analytical methods, and improved operating practices. Admissions, financial aid, and billing offices must all be involved. (MSE)

Surplus school property must be carefully managed to provide districts with a long-term revenue source. Asset management plans are comprehensive programs to address the long-term revenue and facility needs of school districts. Outlines five basic steps for successfully implementing an asset management plan. (MLF)

By 1992, all states had adopted the Governmental Accounting Standards Board's (GASB) Generally Accepted Accounting Practices (GAAP). However, not all governments had implemented them by that date. Points out the advantages and weaknesses of GAAP. Concludes that the uniformity in accounting rules give greater assurance that the information…

College administrators often overlook the valuable assistance than can be provided by the college internal audit unit as they implement principles of total quality management. This unit is in a good position to conduct performance audits of departments and programs, the results of which can provide meaningful information to assist in…

The value-added statement (VAS), relatively unknown in the United States, is used in financial reports by many European companies. Saint Bonaventure University (New York) has adapted a VAS to make it appropriate for not-for-profit universities by identifying stakeholder groups (students, faculty, administrators/support personnel, creditors, the…

Addresses the impacts of faculty rank and university mission (teaching vs. research) on self-reported use and intention-to-use multimedia instructional approaches in the classroom via responses to a survey of accounting educators. Findings suggest that university mission has a stronger influence than academic rank on faculty perceptions and…