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Cooper, Bruce S.; Randall, E. Vance – School Business Affairs, 1998
Accurate transactional financial data are necessary for governmental compliance; transformational information is crucial for measuring and improving school performance. Some districts are shifting from a systems to a service, focus, from partial to full-cost accounting, from centralized to decentralized reporting procedures and facilities, and…
Descriptors: Accountability, Accounting, Educational Equity (Finance), Educational Improvement
