Discusses what steps were taken by the Cooperative Extension Service in Oklahoma, after the energy crisis began, to help landowners make better decisions regarding oil and gas leases. Oklahoma's Extension educational efforts in mineral rights management have been successful because they met the needs of the people. (EM)

Surveys of community college graduates and of certified public accountants were made to determine employment relevance of the accounting curriculum. The article suggests topics from the study data which should be included in taxation courses, e.g., income tax accounting, corporate taxation accounting, and tax law. (MF)

In this labor-intensive area, faculty ratios and instructional costs are rising. As service revenues become crucial, they are threatened by federal efforts to contain medical care costs. The economic effectiveness of research and sponsored service activities is difficult to determine due to a lack of accounting tools. (Editor/LBH)

Miami-Dade Community College has developed a planning system that provides the tools necessary for an effective decentralized system with the capability of dealing with the changing roles of faculty and the increasing need for individualization and adjustments in the learning program. Two key components are described. (LBH)

The Government Accounting Standards Board's Insurance Issues Project has issued an invitation to comment on two issues: (1) whether governmental risk pools should follow the same accounting principles as commercial insurance companies and (2) financial statement disclosures required of entities with public accountability (MLF)

Presents the history, advantages, and requirements of the Association of School Business Officials' Certificate of Excellence Program. Receiving a Certificate of Excellence provides evidence of the integrity and technical competence of a school system's fiscal administration to the board members and superintendent. (MLF)

Analysis of degree awards in Great Britain shows considerable inconsistency across disciplines and poor results in the accounting field. The implications for the labor market and accounting employment prospects are examined, and a reexamination of the application of equivalent standards across subjects is recommended. (MSE)

Presents results of a preliminary evaluation of an accounting telecourse offered by the Collin County Community College District (CCCCD), Texas, comparing: (1) CCCCD's telecourse students with those of other colleges; (2) CCCCD's accounting telecourse students with CCCCD's other telecourse students; and (3) CCCCD's telecourse accounting students…

School-site budgeting puts the burden of responsibility directly on the local school and allows for more public involvement; however, it increases responsibilities and demands on time for administrators and teachers. (MLF)

Describes Checkerboard, a game-like exercise designed to teach financial awareness, control, and appraisal to managers and reinforce the principle that all people in managerial positions make decisions, all of which incur costs and generate benefits. Students are guided by discovery and discussion toward improved financial decision making. (MBR)

Reports findings of a recent doctoral research study conducted to determine what changes are needed in collegiate business curricula as a result of office automation. Results were based on responses from office systems consultants, and faculty of office administration, management, marketing, accounting, and finance. Conclusions and recommendations…

Proposes an accounting system that uses students' time in class as a basis for allocating space. A printout of information about an English department is used as an example. (MLF)

Through a research project, the author found that the attitudes of college accounting students toward high school accounting as the starting point for an accounting education and also the introductory financial accounting grades of college students are often closely associated with extensive accounting coursework completed prior to college. (CT)

Even the best educational leaders can be unprepared for the responsibility of spending and accounting for the thousands of dollars that pass through school's books each year. Without a solid understanding of school financial management, administrators may find it a serious distraction from their primary pedagogical mission. They also risk damage…

This report examines the first-year finances of Massachusetts' first 15 charter schools. Analysis of the financial statements of these schools offers insights into how their boards of trustees allocated funds as they tried to meet academic goals and survive as new organizations. Revenue and expenditure patterns were compared with national district…