An inquiry into the feasibility of a national accounting policy for public schools

The reactions to informal surveys conducted by the author about the effort to set a national policy that would include public school districts indicated it was either largely unknown or not understood by many school officials and professors of education administration. Thus, an inquiry was conducted to document the historical basis for creating the double entry method of accounting, the impetus for a national accounting policy, and the relevance to public school districts. The ultimate objective of the inquiries, therefore, was to offer a set of conclusions regarding the current status of accounting and budgeting policies with particular reference to their potential influence on the practices of public school districts.