A comparative evaluation of financial and activity-based cost accounting systems in a private university

dc.creatorMoore, Derrell H.
dc.date.available2011-02-18T20:41:20Z
dc.date.issued1998-12
dc.description.abstractPrivate higher education institution accounting systems provide information to comply with external reporting standards of the Financial Accounting Standards Board. The "official" system is described in a National Association of College and University Business Officers (NACUBO) publication. Although the system provides highly useful information for external reporting purposes, it does not appear to provide highly useful information for internal management decisions. This study was designed to test if a complementary Activity-Based Costing/Management (ABC/M) system would provide more useful information for internal management decisions than the financial accounting system. A secondary purpose was to define possibilities for future research that would relate ABC/M to other higher education institutions of this type and to other public and private institutions of higher learning. A single case study was conducted at Hardin-Simmons University. An ABC/M system was designed utilizing commercial software. The internal management information produced by each accounting system was evaluated by staff and administrators with financial management responsibilities as to usefulness for budgeting, financial management, and strategic decision purposes.
dc.format.mimetypeapplication/pdf
dc.identifier.urihttp://hdl.handle.net/2346/14481en_US
dc.language.isoeng
dc.publisherTexas Tech Universityen_US
dc.rights.availabilityUnrestricted.
dc.subjectActivity-based costing -- Case studies
dc.subjectAccounting -- Software
dc.subjectDecision making -- Case studies
dc.subjectInstitutional economics -- Case studies
dc.subjectCost accounting -- Case studies
dc.titleA comparative evaluation of financial and activity-based cost accounting systems in a private university
dc.typeDissertation
thesis.degree.departmentHigher Education
thesis.degree.disciplineHigher Education
thesis.degree.grantorTexas Tech University
thesis.degree.levelDoctoral
thesis.degree.nameEd.D.

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