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Original Articles

Group selection of service efforts and accomplishments indicators for colleges

Pages 311-353 | Published online: 29 Aug 2007

References

  • Governmental Accounting Standards Board . April 1994 . Concepts Statement No. 2: Service Efforts and Accomplishments Reporting , April , Norwalk, Connecticut : Governmental Accounting Standards Board . and Hatry, Harry P., Fountain, James. R., Sullivan, Jonathan M., and Kremer, Lorraine (eds.). Research Report: Service Efforts and Accomplishments Reporting: Its Time Has Come--An Overview, Governmental Accounting Standards Board, Norwalk, Connecticut, 1990
  • Government and Nonprofit Section of the American Accounting Association . 1989 . Measuring the Performance ofNonprofit Organizations--The State of the Art , Sarasota, Florida : American Accounting Association .
  • National Association of College and University Business Officers . 1990 . Harris Calls on Accounting Standards Boards to Develop Joint Higher Education Research Agenda . NACUBO Business Officer , 24 September : 9 – 10 .
  • Chamberlain , Don and Van Daniker , Relmond P. “ Chapter 2: Colleges and Universities ” . In Op. Cit. Edited by: Fountain , Sullivan and Kremer . 51 – 70 .
  • Romney , Leonard . 1978 . Measures of Institutional Goal Achievement , Boulder, Colorado : National Center for Higher Education Management Systems .
  • Dickmeyer , Nathan and Hughes , K. Scott . 1987 . Financial Self-Assessment: A Workbook for Colleges and Universities , Washington, D.C. : National Association of College and University Business Officers .
  • Frances , Carol , Huxel , George , Meyerson , Joel and Park , Dabney . 1987 . Strategic Decision Making: Key Questions and Indicators for Trustees , Washington, D.C. : Association of Governing Boards of Universities and Colleges .
  • Ibid.
  • Ibid.
  • Brown , Ken W. 1992 . An Examination of Decision-Relevant Financia1 and Nonfinancial Indicators for Colleges and Universities , 204 – 212 . Unpublished Dissertation, University of Arkansas . For a complete listing of the 150 indicators and their sources
  • Saaty , Thomas L. 1988 . The Analytic Hierarchy Process: Planning, Priority Setting, Resource Allocation , Second , Pittsburgh, Pennsylvania : University of Pittsburgh .
  • Zahedi , Fatemah . 1986 . The Analytic Hierarchy Process--A Survey of the Method and Its Application . Interfaces , 16 July/August : 96 – 108 .
  • Arrington , C. Edward , Hillison , William and Jensen , Robert . 1984 . An Application of the Analytical Hierarchy Process to Model Expert Judgments on Analytical Review Procedures . Journal of Accounting Research , 22 : 298 – 312 . Spring
  • Hassell , John and Arrington , C. Edward . 1989 . A Comparative Analysis of the Construct Validity of Coefficients in Paramorphic Models of Accounting Judgments: A Replication and Extension . Accounting, Organizations, and Society , 14 : 527 – 537 .
  • Apostolou , Barbara A. and Hassell , John M. 1993 . An Overview of the Analytic Hierarchy Process and Its Use in Accounting Research . Journal of Accounting Literature , 12 : 1 – 27 .
  • Governmental Accounting Standards Board . Op. Cit. , 3 – 4 .
  • Klinger , Donna . 1990 . Reporting Performance: Adding Bells and Whistles to Financial Reports . NACUBO Business Officer , 24 July : 26 – 27 .
  • Cheng , Rita Hartung . 1994 . A Politico-Economic Model of Government Accounting Policy Choice . Research in Government and Nonprofit Accounting , forthcoming
  • Copies of the three judgment instruments may be obtained from the author on request.
  • Saaty . Op. Cit. , 53 – 64 .
  • Version 1.0 of the Criterium computer program, copyright 1989, is published by Sygenex, Inc. of Redmond, Washington.
  • Because of the high volume of calculations required to analyze participants’ responses, an AHP software program, Version 1.0 of Criterium, copyright 1989, by Sygenex, Inc. of Redmond, Washington, was used for all matrix operations.
  • Brown , Ken. W. 1993 . Key Indicators of a College's Condition and Performance . Accounting Enquiries: A Research Journal , 3 August : 1 – 38 . In another study, E&G Funds Surplus or Deficit Percent was determined to be a key indicator of financial condition
  • Weber , Richard E. 1989 . The Best Place to Hide a Grain of Sand is On the Beach: Fund Accounting and Total Assets . Academe , 75 November-December : 10 – 15 . and Ramanathan, Kavasseri V., and William L. Weis. “How to Succeed in Nonbusiness Without Really Trying: A University Case Study.” Journal of Accountancy 160 (October 1980): 46-52

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