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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

Cowan, Ruth B. – Change, 1993
It is argued, based on the experiences of 16 small, diverse independent colleges, that small institutions can reverse decline. The analysis looks at signs of problems, patterns of institutional blindness to the problems that lead to additional decline, and behavior characteristics of the institutions that survive. (MSE)
Descriptors: Change Strategies, Higher Education, Institutional Survival, Organizational Change

Wagener, Ursula; Smith, Edgar E. – Change, 1993
Fisk University (Tennessee), Tougaloo College (Mississippi), and Howard University (District of Columbia) are achieving fiscal and academic success resulting from strategic planning. Elements of that success include building on institutional strengths, using bold institutional leadership, establishing financial stability, and involving faculty in…
Descriptors: Black Colleges, Case Studies, Change Strategies, College Faculty