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Abstracts prior to volume 5(1) have been archived!

Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106)



JOURNAL OF ACCOUNTING AND FINANCE

Accounting Strategy to Improve Public Higher Education Management


Author(s): Gus A. Gordon, Mary Fischer

Citation: Gus A. Gordon, Mary Fischer, (2011) "Accounting Strategy to Improve Public Higher Education Management" Vol. 11, Iss. 3, pp. 11 - 25

Article Type: Research paper

Publisher: North American Business Press

Abstract:

A paradigm change is proposed in the management, accounting and financial reporting for universities that organizes both the management and the financial reporting by value streams within the university. A value stream organization will theoretically embrace and promote lean management concepts directed at improving efficiency and effectiveness. Value stream reporting should provide more transparency and alleviate agency problems associated with traditional GAAP financial reporting for colleges and universities.