Ohio University's use of computer programing for the need analysis and internal accounting functions in financial aid is described. A substantial improvement of services resulted, with 6,000-10,000 students and the offices of financial aid, bursar, registration, student records, housing, admissions, and controller assisted in the process. Costs…

Offers a detailed discussion of school-level data collection on educational expenditures and research allocations. Describes some implications of this trend for school business administrators. Suggests that the long-term benefits of these new data far outweigh the short-term costs of their collection. (12 references) (MLF)

Outlines some of the issues and practices currently shared by higher education and health care industries, including public dissent, declining government support, shifting of the distribution of expenses, applicability of revenue-based budgeting, debate over cost and quality, merger trends, changing traditions, concern for development of a…

When the Cincinnati Public Schools devised a reform strategy for improving student performance, it became clear that the district's traditional budgeting system was inadequate. Traces the district's process of moving to a system of student-based budgeting linking funding equity and flexibility to accountability and excellence. (MLF)

Discussion of the use of interactive television in the classroom focuses on a study that compared the effectiveness of using interactive television to teach an introductory college accounting class with traditional teaching. Hypotheses tested are explained, student attitudes are examined, and the results of evaluative questionnaires are analyzed.…

Organization and management of financial resources in the University of Maryland medical school's department of medicine are described, including development of realistic budgets, accounting for sources of income and expenses, uses of subsidies and incentives for more efficient administration, financial reporting, annual administrative retreat,…

Nova Southeastern University, Florida, has implemented a variety of techniques of cost containment for campus credit card transactions. These include restricted card acceptance parameters, careful merchant rate negotiation, increased automation of transaction processing, and sophisticated processing techniques. The university has demonstrated…

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…