Federal regulations concerning recovery of indirect costs of university research projects are changing. Institutions should explore possible alternatives for managing reporting of indirect costs for individual projects. One system, reporting indirect cost categories in the same format as direct costs, may give insight into expenditures and help…

Budget shortfalls and fund deficits in many school districts are expected to continue in the 1990s. School boards and administrators must develop plans to manage and maintain the financial health of the school system. One important aspect of this planning is management of debt. (58 references) (MLF)

Assesses effects on student performance and retention of efforts to enhance learning in two introductory accounting courses through more opportunities for active learning, more frequent feedback on student progress, and better standardization of student performance evaluations. Reports improvements in student performance but no change in…

Describes the development of an interactive multimedia accounting module for management accounting at the University of Western Ontario. Discusses results of a study of graduate students that investigated the influence of the module on learning and retention compared to traditional instruction as well as students' perceptions of the module.…

Describes some processes to prepare for times when budgetary resources may be inadequate to accomplish all of a school district's goals. A school district should address the following issues: program performance, district implications, community support, and program evaluation. (MLF)

Research has increasingly recognized the importance of rhetoric to organizational functioning. However, there remains a paucity of detailed analyses probing its nature, particularly in such contexts as public accounting. The purpose of this paper is to deconstruct two forms of rhetoric, which are prominent within international public accounting…

In this essay, the author calls attention to a little-studied but critical aspect of school system reform: the nontransparent and sometimes illogical ways school districts allocate funds and personnel, especially teachers. Drawing on a series of studies produced by his Center for Reinventing Public Education, the author asserts that mayors who…

This learning module, which is part of a management and supervisor training program for managers and supervisors employed at the Department of Energy's Waste Isolation Division, is designed to prepare trainees to perform purchasing and accounting tasks efficiently and effectively. The first section is an introduction to the module. The next three…

For many students, required courses outside of their major represent necessary evils. At Salt Lake Community College (SLCC) in Utah, students majoring in finance and credit, management, and marketing are required to take accounting classes. To motivate these students, the Accounting Department has developed pedagogical techniques that emphasize…

This report offers statistics and trends on educational costs at degree-granting institutions in New York State from 1986-87 to 1990-91. The report uses data collected from all New York State degree-granting institutions through the Department's Higher Education Data System (HEDS). Section I provides a general overview of state fiscal support over…

This document examines the principles, use, and benefits of human resource accounting (HRA), which uses numerical and nonnumerical data on items such as costs and benefits of training, staff turnover, absenteeism, and the value of employees' knowledge to measure the value of human resources in enterprises. The introduction presents an overview of…

This report provides financial information on 21 degree granting universities and related institutions which receive grants from the provincial government of Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the information; the principles of fund accounting involved; and the definitions…

This report provides financial information on 21 degree granting universities and related institutions which receive grants from the provincial government of Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the information; the principles of fund accounting involved; and the definitions…

This curriculum guide contains five units teaching preservice vocational teachers to conduct supervised experience programs. Each unit contains an objective (e.g., "After completing this unit, the student should be able to choose and plan supervised occupational experience programs"); specific objectives (e.g., "State reasons for…

The problem of loan payment delinquency in the Health Professions and Nursing Student Loan Programs was reviewed. Problems that schools have had in billing and collecting outstanding loans and the lack of effective program monitoring by the Department of Health and Human Services (DHHS) were assessed, along with the DHHS' efforts to correct the…