Purpose: The purpose of this paper is to address the issue of managing the major environmental costs from an accounting perspective. The current state of practices for managing the costs associated with the consumption of electricity, water and paper, as well as the generation of wastes within three universities in Taiwan, was investigated. The…

Examining resource allocation practices, including savings, of charter schools is critical to understanding their financial viability and sustainability. Using 9 years of finance data from California, we find charter schools spend less on instruction and pupil support services than traditional public schools. The lower spending on instruction and…

Managing liquidity--a college or university's ability to access cash quickly or to easily convert assets to cash--is an increasingly crucial component of enterprise risk management. Liquidity risks lurk around nearly every corner--in the endowment portfolio, the debt portfolio, and in working-capital management. It also influences students'…

In recent years, schools have been forced by rising costs and shrinking budgets to stretch their resources further than ever before in order to meet the educational needs of today's students. EPA's ENERGY STAR program helps K-12 schools and districts improve energy efficiency, reduce operating costs and redirect critical resources into the…

Colleges and universities are thinking strategically about their business models. Reductions in state and federal appropriations, endowment volatility, fundraising uncertainties, and limits on tuition increases are creating persistent shortfalls in operating budgets. This all comes when institutions are being called upon to enroll and graduate…

Almost two years into the federal Race to the Top program, states are spending their shares of the $4 billion prize at a snail's pace--a reflection of the challenges the 12 winners face as they try to get ambitious education improvement plans off the ground. Through the end of March, the 11 states and the District of Columbia had spent just 14…

In this paper, I use Levin and McEwan's (2001) cost feasibility approach and personnel data obtained from the Superintendent of Public Instruction to estimate the cost of providing coaching support to every newly hired principal in Washington State. Based on this descriptive analysis, I estimate that the cost to provide leadership coaching to…

Trade or business expenses are deductible if they are ordinary and necessary with respect to the trade or business in which they were incurred. Treasury Regulations bring education expenses into this purview but only if they maintain or improve skills already acquired or allow a taxpayer to maintain his current position. Related travel expenses in…

School business officials are best equipped to lead in funding operating and capital needs because they understand the need for a methodical means of funding ongoing costs over time and the benefits of planning for future financial needs rather than letting emergencies dictate spending priorities. A capital-financing plan makes it possible to…

Facilities and services are a huge drain on community college budgets. They are also vital to the student experience. As funding dries up across the country, many institutions are taking a team approach, working with partner colleges and private service providers to offset costs and generate revenue without sacrificing the services and amenities…

When construction slows and campus operating expenses are under the microscope, it is more important than ever to save energy dollars with the equipment and staff on hand. For the facilities manager who thinks out of the box, significant savings can be found on most school and college campuses. This article provides energy-conservation tips that…

An increase of over 100% in program expenditures for the Pell Grant program over a five year period of time, from $14.7 billion in the 2007-08 award year to $33.4 billion in the 2011-12 award year, places an otherwise popular program under scrutiny. This article considers the factors and options informing federal policy related to the Pell Grant…

Since Breneman and Haarlow (1998) first estimated the national cost of developmental education to be approximately $1 billion dollars, the developmental education landscape has shifted in numerous ways. This paper provides an update to their estimate in light of both these changes and improved data that disaggregates the cost to community colleges…

This paper reviews and examines approaches to determining the financial viability of academic programmes as a critical component of assessing a programme's overall sustainability. Key to assessing the financial viability of a programme is understanding the teaching activities required to deliver the programme and the cost of those activities. A…

Policy-makers making decisions on the implementation of school-based sexuality education (SE) programmes face two important questions: (1) what are the costs of implementing and scaling up SE programmes, and (2) what are the impacts? This paper responds to these questions by retrospectively assessing costs, impact and cost-effectiveness of the…