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The Consequences Of Fas 93: Depreciation In Higher Education, Phillip A. Jones, Clarence R. Jung Jr.
The Consequences Of Fas 93: Depreciation In Higher Education, Phillip A. Jones, Clarence R. Jung Jr.
Robins School of Business White Paper Series, 1980-2022
The absence of depreciation accounting in the financial statements of colleges and universities is an issue of relevance to managerial accountants, both professionally and personally. It is of professional relevance not only because of the impact on the financial statements but also because of the impact this has had on management and accounting practices in higher education. It is of personal relevance because of the impact that the adoption of depreciation accounting will have on the cost of higher education to managerial accountants and their families. The convergence of the results of our study of colleges and universities in Virginia, …
The Economics Of Higher Education In Virginia, Phillip A. Jones, Clarence R. Jung Jr.
The Economics Of Higher Education In Virginia, Phillip A. Jones, Clarence R. Jung Jr.
Robins School of Business White Paper Series, 1980-2022
This study is based primarily on financial data from colleges and universities in Virginia for the two academic years 1986-1987 and 1987-1988. The database stems from detailed data submitted by virtually all colleges and universities to the federal and state governments and reported in the Integrated Postsecondary Education Data survey (IPEDS). The data were accessed by Professor Jones from the State Council of Higher Education using the Bitnet computer program.
The aim of the study is to gain an understanding of the matrix of financial, economic and academic factors which determine the nature of a college or university; and to …
Some Concerns In Implementing The New Education Requirements For Accounting Graduates, James A. Schweikart, Phillip A. Jones Sr.
Some Concerns In Implementing The New Education Requirements For Accounting Graduates, James A. Schweikart, Phillip A. Jones Sr.
Robins School of Business White Paper Series, 1980-2022
Graduates in accounting expecting to enter the profession of public accounting in the United States will soon be required to have five years of college education. While the education of accounting graduates may be enhanced, there are several repercussions of this requirement on colleges and universities as well as on the accounting profession in general. Some of these consequences may actually impair accounting education for those entering fields other than public accounting, as college and university resources will be unable to support the needs of all accounting fields.