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.

Author: MONTONDON, LUCILLE GUILLORY, FISCHER, MARY
United States, Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Auditing

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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.

Author: Arnaboldi, Michela, Azzone, Giovanni
Italy, Management dynamics, Cost Control Techniques, Decision-making, Decision making, Analysis, Management, Usage, Company business management, Benchmarks, Benchmarking, Cost control, Benchmark, Cost reduction

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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.

Author: Christiaens, Johan, Wielemaker, Els de
Belgium

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Subjects list: Methods, Universities and colleges, Accounting and auditing
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