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)

This article proposes a conceptual decision-making framework for college and university offices of institutional research during times when budgetary retrenchment and reallocation of resources is necessary. Key issues the office should consider include understanding the institution's purpose, strategy selection, evaluation activities, student…

Between 1983 and 1986, colleges and universities issued about $20 billion of debt for facilities and student financing, and it is predicted that billions of dollars of new debt will be needed for building renovation. Debt capacity, management, and accounting are now major issues, and the purpose of this book is to provide a handy reference manual…