Measuring Operations: An Analysis of Us Private Colleges and Universities' Financial Statements

24 Pages Posted: 21 May 2004

See all articles by Mary Fischer

Mary Fischer

University of Texas at Tyler - College of Business & Technology

Teresa P. Gordon

University of Idaho

Janet S. Greenlee

University of Dayton - School of Business Administration

Elizabeth K. Keating

Harvard University - John F. Kennedy School of Government

Abstract

As events in the business sector have highlighted, companies can play by the rules and yet produce misleading financial statements. This study examines non-governmental organizations that provide a substantial portion of higher education in the United States. We seek to determine whether private colleges and universities take advantage of the discretion available to them under accounting and auditing standards to present an operating measure in their statement of activities. We find that nearly 60% of schools report an operating measure, but the items included or excluded from operations vary widely.

Suggested Citation

Fischer, Mary and Gordon, Teresa P. and Greenlee, Janet S. and Keating, Elizabeth K., Measuring Operations: An Analysis of Us Private Colleges and Universities' Financial Statements. Available at SSRN: https://ssrn.com/abstract=528354

Mary Fischer (Contact Author)

University of Texas at Tyler - College of Business & Technology ( email )

3900 University Boulevard
Tyler, TX 75701
United States
903-566-7433 (Phone)
903-566-7211 (Fax)

Teresa P. Gordon

University of Idaho ( email )

College of Business & Economics
P O Box 443161
Moscow, ID 83944-3161
United States
208-885-8960 (Phone)
208-885-6296 (Fax)

Janet S. Greenlee

University of Dayton - School of Business Administration ( email )

Dayton, OH 45469
United States
937-229-4790 (Phone)
937-229-3301 (Fax)

Elizabeth K. Keating

Harvard University - John F. Kennedy School of Government ( email )

79 John F. Kennedy Street
Cambridge, MA 02138
United States
617-495-9856 (Phone)
617-495-8963 (Fax)

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