ERIC Number: EJ501611
Record Type: Journal
Publication Date: 1995
Pages: N/A
Abstractor: N/A
ISBN: N/A
ISSN: ISSN-0147-877X
EISSN: N/A
Fund Accounting Lives: Changes Will Not Fell Valuable Management Tool.
Farley, Jerry B.
Business Officer, v28 n10 p34-36 Apr 1995
It is argued that recent changes in accounting standards only change the way in which institutions of higher education report finances, not necessarily the way transactions are accounted for. While fund accounting may no longer be an appropriate term for the accounting approach used, it represents appropriate concepts of stewardship and accountability. (MSE)
Descriptors: Change Strategies, College Administration, Comparative Analysis, Higher Education, Management Systems, Recordkeeping, School Accounting, Standards, Trend Analysis
National Association of College and University Business Officers. 1110 Vermont Avenue NW Suite 800, Washington, DC 20005. Tel: 800-462-4916; Tel: 202-861-2500; Fax: 202-861-2583; Web site: http://www.nacubo.org
Publication Type: Reports - Evaluative; Opinion Papers; Journal Articles
Education Level: N/A
Audience: Administrators; Practitioners
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A
