Recognizing and calculating the financial impact of unemployment insurance costs is the first stage in gaining control of these expenses. (Author)

The analytic approach developed in management-science can play a significant role in improving university management. Areas of university management discussed include: admissions, tuition, financial aid, accounting, strategic planning, tenure, and organizational structure. (Author/MLW)

The author outlines a simple calendarized budget and cash flow system, including monthly self-audits, designed for small Catholic elementary schools. Sample forms and records are included. (SJL)

Bookkeeping/accounting teachers must familiarize students with the concepts necessary for success in a small business; students should be aware of the various accounting services available to the small businessman and how to use them, and understand basic accounting terminology and systems and financial statements. Implementation suggestions are…

Reviews key elements of service quality theory and presents results from a longitudinal study of 62 accounting students at a British university regarding their expectations and perceptions of quality in education services. Finds that students' expectations were stable but that their perceptions varied significantly over time. (32 citations) (BCY)

Discusses changes in the accounting requirements for nonprofit organizations resulting from the implementation of two Statements of Financial Accounting Standards issued by the Financial Accounting Standards Board. Examines changes in recording transactions, ascertaining the correct way to record donations or unconditional promises for donations,…

Assesses the need for good writing skills in large accounting firms that operate in an increasingly competitive environment with new imperatives of client service and business development. Analyzes specific kinds of writing by professional accountants, and examines how firms encourage good writing through training, hiring, and evaluation…

The experience of the Massachusetts Institute of Technology in adopting a cost-recovery strategy for systems development is described, providing information of use to all managers. Issues addressed include establishing revenue goals, marketing and promotion, contracting with clients, and time accounting and billing. (Author/MSE)

Common university budgeting practices are summarized, and the efforts at Rensselaer Polytechnic Institute (New York) to develop an improved analytical method are described. The method, revenue and expense analysis, evaluates the university's financial operating performance by treating each school and program as autonomous financial organizations,…

Existing literature and a survey of 106 undergraduate accounting students in the United Kingdom were analyzed for perceptions of the accounting profession and the academic discipline of accounting. Results suggest that among accounting and nonaccounting students alike, there exist coexisting perceptions of accounting as having high status and low…

This article discusses the implications of recently adopted U.S. Cost Accounting Standards (CAS) that apply to educational institutions that contract with or receive grants from the federal government. It focuses on the disclosure requirements that colleges and universities must follow to comply with CAS. (MDM)

Describes a study of the culture of collaboration in the accounting industry. Topics include previous research on collaboration in organic organizational contexts, information gathering collaboration, knowledge giving and getting, accountability sharing, trust sharing, transboundary communication, information technology, and implications for…

Provides guidelines for overseeing a school district's cash-flow management program: (1) receipts into cash; (2) types of float; (3) concentration account or controlled-disbursement account; (4) bank-account analysis; and (5) safety. One figure is included. (LMI)

This article examines possible changes to provide increased federal funding for university-based research facilities. The difficulties of converting between depreciation and use allowances are discussed, as is the possibility of using current market value versus acquisition cost as a basis for costing calculations and splitting the indirect cost…

Effects of university accounting education on candidate pass rates for the Uniform Final Examination (UFE) of the Canadian Institute of Chartered Accountants were studied for 633 recent graduates. Candidates had clear indications from their undergraduate grade point average of their chances of success on the UFE. (SLD)