ERIC Number: ED169868
Record Type: Non-Journal
Publication Date: 1979
Reference Count: N/A
Planning and Control in Higher Education.
Gambino, Anthony J.
Findings are presented of a study begun in 1976 whose purpose was to examine the current and prospective application of management accounting in colleges and universities. The information was obtained through interviews, mail questionnaires and a literature search. The field study and mail survey were designed to serve as the fact-finding devices regarding current practices and also as the means of eliciting the participants' opinions and recommendations regarding possible improvements. The interviews were conducted mainly with business officers. The mail survey list included academic administrators and state-level planners as well. The report was written not only for the business officers, but also for all parties concerned with managerial problems encountered in higher education. The financial decision-making process in colleges and universities is related to the applicable management accounting approaches, both as they are used presently and as they might be used with respect to some typical unresolved problems. In this context, several techniques are discussed and illustrated, including the applicable techniques that have been successfully employed by business enterprises and the techniques that have been developed and implemented by some educational institutions. (Author/MSE)
Descriptors: Administrators, Budgeting, Decision Making, Educational Finance, Higher Education, Institutional Administration, Interviews, Literature Reviews, Management Systems, Money Management, National Surveys, Resource Allocation, School Accounting, Statewide Planning, Surveys
National Association of Accountants, 919 Third Avenue, New York, NY 10022
Publication Type: Reports - Descriptive; Reports - Research
Education Level: N/A
Authoring Institution: National Association of Accountants, New York, NY.