Using generalized difference-in-difference and synthetic control modeling, this study estimates the influence of the community-college baccalaureate (CCB) on institutional finance over time and by intensity. Leveraging data spanning 19 years (1999-2017), I find no impact on overall revenue but suggestive evidence of upfront costs and slight…

This study utilizes an extensive panel data set spanning 15 years (2004-2018) and 752 public community colleges to investigate operating costs and persistent cost efficiency at public community colleges in the United States. We employ a generalized true random effects (GTRE) regression model that takes into account spatial correlation of costs…

We consider issues of equality and efficiency in two different school funding systems--a state-level system in Michigan and a foundation system in Ohio. Unlike Ohio, the Michigan system restricts districts from generating property or income tax revenue to fund operating expenditures. In both states, districts fund capital expenditures with local…

A survey, by the Department of Teaching Hospitals of the Association of American Medical Colleges (AAMC), of income, expenses, and general operating data for university-owned members of AAMC's Council of Teaching Hospitals is reported. The current survey was based on data for fiscal 1978. (Author/MLW)

Many university athletics departments are running significant deficits, making critical full reporting on all expenses, by sport. Anything less than full disclosure by sport of all related expenses misleads institutional leaders, students, alumni, and legislators into believing that football and men's basketball teams can bankroll…

Discusses what independent institutions of higher education said when surveyed about financial reporting practices and the desirability of an operating measure. Describes findings concerning who reports an operating measure, what is included as operating revenue, what is included as operating expense, how related disclosures are handled, and the…

The forces behind Stanford University's cost and price increases are outlined, and the problematic 2 percent difference between income and expenditures that must be resolved each year is discussed. (MSE)

The American Institute of Physics is cited as example of a professional society as publisher, noting 1982 budget, educational services activities, 1982 journal publishing expenses, and income from subscriptions to six archival journals. Computer photocomposition, electronic publishing and document delivery, telecommunications networks, and…

Presents data on school district expenditures for 1984-85, 1989-90, and 1994-95, gathered by the Educational Research Service (ERS). Provides information on budgets; intragroup variations; trends in allocation patterns; personnel costs; school district revenues; and trends in revenue available from local, state, and federal sources. Three tables…

An economic analysis of setting tuition rates for organized camps addresses four topics of general interest: (1) measuring the economic value (revenues and expenses) of a camp; (2) measuring the true costs (fixed holding costs, fixed costs, and variable operating costs) of operation; (3) establishing a demand curve for measuring camp revenue; and…

Financial indicators to describe and measure the condition of colleges and universities are discussed including: determining capital charges against current revenues, analyzing revenue structures, dissecting the expenditure structure, and restating current fund revenues and expenditures. (MLW)

Provides data on undergraduate enrollment, athletes (number and proportion of enrollment), operating expenses (amount/proportion), recruiting expenses (amount/proportion), sports-related student financial aid (amount/proportion), football program revenue and expenses, and total athletics budgets for the 1996-97 academic year for 306 institutional…

Specific roles faculty members can play in their institution's budget processes are discussed, and the general ends served by budgets are identified. Each of the dimensions of institutional character (e.g., size, mission) determines the ways in which participants in budgeting will interact. For example, broader faculty participation in budgeting…

In 1997 private giving to colleges and universities climbed at the fastest rate in a decade; this was the second year of double-digit growth. However, total giving to two-year colleges and specialized institutions fell considerably. Master's degree institutions, public and private, gained most. Deferred giving showed a particularly strong…

While tuition is increasing faster than the cost of living, a longer perspective indicates that colleges and universities are victims of past rather than current inflation. Fiscal pressures will continue for some time, reflected in higher tuition, but the rate of return on investment in a college degree should rise. (MSE)