ERIC Number: ED102919
Record Type: RIE
Publication Date: 1975
Reference Count: 0
Educational Auditing and Voluntary Institutional Accrediting. ERIC/Higher Education Research Report No. 1, 1975.
Harcleroad, Fred F.; Dickey, Frank G.
The quality of postsecondary education institutions should be enhanced by more effective procedures for evaluating and reporting to the public on the achievement of the stated goals and objectives of each institution. This paper considers the use of an educational audit as a means of meeting this need. An educational audit is defined as an evaluation of educational institutions, including an assessment of programs, goals, and financial accountability. The authors point out that the relationship and educational auditing and accreditation will require the development of appropriate standards. They draw an analogy between auditing principles used by accounting firms to confirm the financial integrity of businesses or corporations and the procedures higher education institutions use to evaluate their effectiveness. For example, if data are relevant, verifiable, free from bias, and quantifiable, the standards for accounting information and the auditing of a higher education institution would be satisfied. The authors believe it is necessary for colleges and universities to be as rigorous as possible in their institutional auditing so that the integrity of the educational enterprise will not be thrown into question and become subject to outside sanctions or controls. (MJM)
Descriptors: Accountability, Accounting, Colleges, Educational Finance, Educational Objectives, Higher Education, Universities
Publications Department, American Association for Higher Education, One Dupont Circle, Suite 780, Washington, D.C. 20036 ($3.00)
Publication Type: Reports - Research
Education Level: N/A
Sponsor: National Inst. of Education (DHEW), Washington, DC.
Authoring Institution: George Washington Univ., Washington, DC. ERIC Clearinghouse on Higher Education.