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ERIC Number: EJ930162
Record Type: Journal
Publication Date: 2010
Pages: 16
Abstractor: As Provided
Reference Count: 46
ISBN: N/A
ISSN: ISSN-1934-6875
More "Private" than Private Institutions: Public Institutions of Higher Education and Financial Management
Adams, Olin L., III; Robichaux, Rebecca R.; Guarino, A. J.
Journal of Educational Research & Policy Studies, v10 n1 p1-16 Spr 2010
This research compares the status of managerial accounting practices in public four-year colleges and universities and in private four-year colleges and universities. The investigators surveyed a national sample of chief financial officers (CFOs) at two points in time, 1998-99 and 2003-04. In 1998-99 CFOs representing private institutions reported adoption of managerial accounting practices at a rate significantly higher than CFOs representing public institutions in pricing and performance measurement. In 2003-04 CFOs representing public institutions reported adoption of managerial accounting practices at a rate significantly higher than CFOs representing private institutions in budgeting, performance measurement, organization behavior, and outsourcing. (Contains 3 tables.)
National Office for Research on Measurement and Evaluation Systems. University of Arkansas, 346 North West Avenue, 302 WAAX, Fayetteville, AR 72701. Tel: 479-575-5593; Fax: 479-575-5185; e-mail: normes@uark.edu; Web site: http://normes.uark.edu/erps/resources.html
Publication Type: Journal Articles; Reports - Research; Tests/Questionnaires
Education Level: Higher Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A