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Winston, Gordon C. | 1 |
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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