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ERIC Number: ED279221
Record Type: Non-Journal
Publication Date: 1979-Nov
Reference Count: N/A
Financial Health Indicators for Institutions of Higher Learning: A Literature Review and Synthesis. Technical Report No. 13.
Forty studies that have formulated financial standards or indicators for colleges and universities are reviewed. The 40 investigations have been conducted since 1973 and have generated over 300 financial indicators. Information is provided on reasons for performing financial analysis, databases that generate the financial information, theoretical and empirical procedures for selecting indicators, and validation techniques. The review identifies the following purposes for developing financial indicators: research to provide a theoretical framework, financial accounting, federal and state policy analysis, evaluation research, institutional analysis, credit analysis, applied research, future uses, and the national standards debate. The review indicates that the different purposes and uses for financial indicators have resulted in different sets of indicators. A chart shows conceptual frameworks, data sources, and experts for 1973-1978 for the following uses of indicators: determining sector viability, identifying institutional conditions, evaluating public programs, aiding institutional management, and assessing investment risks. A six-page bibliography concludes the document. (SW)
Publication Type: Numerical/Quantitative Data; Reports - Descriptive
Education Level: N/A
Audience: Researchers; Policymakers; Administrators; Practitioners
Sponsor: National Center for Education Statistics (DHEW), Washington, DC.
Authoring Institution: American Institutes for Research in the Behavioral Sciences, Palo Alto, CA.