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Peer reviewed
Winston, Gordon C. – Change, 1993
Fund accounting, currently used by many colleges and universities to report their economic performance, may obscure rather than clarify the facts for institutional constituencies. Global accounts are more thorough and descriptive of the institution's financial status, and can be used in conjunction with traditional accounting. (MSE)
Descriptors: Economic Change, Educational Finance, Financial Problems, Higher Education
Winston, Gordon C. – Business Officer, 1993
Colleges and universities historically have ignored the capital costs associated with institutional administration in their estimates of overall and per-student costs. This neglect leads to distortion of data, misunderstandings, and uninformed decision making. The real costs should be recognized in institutional accounting. (MSE)
Descriptors: Capital Outlay (for Fixed Assets), College Administration, Costs, Educational Finance
Peer reviewed
Winston, Gordon C. – New Directions for Institutional Research, 2000
Argues that full-cost models in higher education fail to account correctly for capital and financial aid expenditures. Urges full accounting of all cost drivers that impact on higher education expenditures, e.g., operating costs, maintenance costs, physical capital costs, the current replacement value of capital stock, and the opportunity cost of…
Descriptors: Capital Outlay (for Fixed Assets), Educational Economics, Expenditures, Higher Education
Winston, Gordon C. – Connection: New England's Journal of Higher Education and Economic Development, 1998
Colleges and universities sell education at a price that is far less than the cost of its production. Student subsidies are a permanent feature of higher education economics, representing a large part of total costs. Cross-subsidizing, with one activity supporting another, is common, and even students who pay full costs and do not get direct…
Descriptors: College Administration, Costs, Educational Economics, Educational Finance
Winston, Gordon C. – Trusteeship, 1994
This article argues that the information fund accounts provide about a college's financial health is too limited and that global accounting provides more complete and accessible records of institutional performance, including total income and spending. The experience of Williams College (Massachusetts) is used as an example. (MSE)
Descriptors: Accountability, College Administration, Disclosure, Educational Finance