UNIVERSITY AUDIT DEPARTMENTS IN THE UNITED STATES
Article Abstract:
Practices differ at public and private universities in the selection, supervision, and activities of internal auditors. Audit committees are used more by private universities, but more closely follow professional guidelines, which suggests greater accountability. Public universities, on the other hand, have their internal auditors hired by governing boards more often and the auditors are then supervised by the president with more implementation of audit findings.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 1999
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Benchmarking university activities: an Italian case study
Article Abstract:
A study examining the effect of benchmarking on decision making in Italian universities is presented. Benchmarking is used as a management accounting tool for orienting the decision making in the universities. The resistance to cost measurement systems being introduced in an environment that is accustomed to receive resources from central government is also discussed.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 2004
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Financial accounting reform in Flemish universities: an empirical study of the implementation
Article Abstract:
Belgian universities converted to the accrual accounting system.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 2003
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