...Nazmi Sae'b Jarrar; Malcolm Smith; Colin Dolley Purpose To examine the likelihood of successfully implementing activity‐based costing (ABC) in a university setting. Design/methodology/approach A case‐based method is adopted, through the survey of participants in one ABC implementation...

... offers insights on how to translate the business basis of the balanced scorecard to the academic setting. © Emerald Group Publishing Limited 2005 Balanced scorecard Universities Performance monitoring Performance management Traditionally, business has measured performance using...

...Tat Y. Lee The University Industrial Centre of The University of Hong Kong passed its ISO 9001 certification audit in November 1997. This is believed to be the first department of a university in Hong Kong which has acquired the ISO 9001 certified status. Discusses the reasons for the Centre...

...Roger K. Doost There has been a public outcry in recent years for better accountability of resources consumed for higher education. Legislators in various states have responded with performance criteria and mandates for accountability. It is hoped that through such measures, universities...

...Zezhong Xiao; Venancio Tauringana This paper reports the findings of a study of how new universities train research students in accounting and finance from a student perspective. The purpose is to provide evidence of the problems faced by the new universities in offering research degrees...

...Roger K. Doost Discusses an investigation into the financial statements of a university. Demonstrates that the financial reports provided are misleading and do not portray the financial situation of the organization. Suggests that improvements are called for in the university’s accounting system...

...Roger K. Doost While evaluation of the workforce in any setting is not a straightforward and easy proposition, it is even more difficult with regard to university faculty because of a number of intangibles and hard‐to‐quantify factors. The call for such accountability has been heard even more...

... education; and the approximate payback of higher education for the individual or the state. Totalling university costs and dividing them by their total enrolments (adjusted for the full‐time equivalent headcount) is often misleading because universities often engage in a lot of other activities which...

...Roger K. Doost Discusses the problem of the cancellation of summer classes in a university. Evaluates the comparative costs of cancelling classes or teaching them. Suggests that decisions need to be based on consideration of long‐term and intangible benefits as well as short‐term costs...

...Roger K. Doost Describes what took place in a university when the authorities supported that credit cards should no longer be accepted for the payment of fees. Discusses the arguments for and against the use of cheques and credit cards. Suggests that continuing to accept credit cards would be more...

...Roger K. Doost Describes an investigation into a university’s expenditure. Identifies a lack of clarity as to what proportion represents direct faculty costs and overhead costs respectively. Puts forward a number of recommendations to improve the clarity of the reporting system. © MCB UP Limited...

...Roger K. Doost Focuses on Clemson University’s failed attempt to introduce a code of ethics. Looks at the flaws in the State’s Code of Ethics, and considers the limitations of such a code and the alienation which it can cause. Concludes that, rather than developing a new set of codes, greater...

...Roger K. Doost Regardless of the approach taken to allocating common costs, is cost allocation really necessary? Argues that such an exercise may not make any difference to the final outcome ‐ the company’s final profit or loss figure. Takes as an example the University of Clemson, USA’s system...

... of the findings for academics and practitioners. © MCB UP Limited 1996 Accounting information Auditing profession Career counselling External audit Recruitment Universities Accounting information is the primary vehicle for managers to make assertions about the past performance, current...

... of historical activities related to the programme development; the prerequisites for participating programmes; and objective of the study. © MCB UP Limited 1996 Benchmarking Education Internal audit Training Universities The Institute of Internal Auditors, recognizing that one of its most...

...Raymond J. Clay, Jr Describes the task of developing and performing a mock operational audit which was assigned to students in an internal audit graduate class at the University of North Texas. The assignment consisted of researching a particular operational area found in most business...

... which are operating in a different context from their origins. Looks at the operation of audit committees in a defined sector, namely universities. Using a postal questionnaire,all directors of finance (or equivalent) in UK universities were surveyed to establish whether or not audit committees existed...

...Jane E. Campbell; Glenn E. Sumners Personnel inputs to the internal audit department are the primary determinants of the quality of its performance. Increasingly,organizations are recruiting entry‐level auditors directly from university campuses. The characteristics of the university market...

... in Australia,the underlying support for internal audit is nevertheless encouraging. Australia Career development Chief executives Companies Education Government departments Internal audit Managers Professionals Universities During 1992, a major survey of the internal audit profession...

... to have more to do with the operational auditing approach of my new employer. Accounting was still an asset to me, but it was only a piece of an integrated set of principles necessary for a new internal auditor. For the most part, universities prepare tomorrow′s internal auditors in the same way...