{"id":{"repo_id":"alabama","oai_identifier":"oai:ir.ua.edu:123456789/14673"},"canonical_url":"https://search.dev.ndltd.org/etd/alabama/oai:ir.ua.edu:123456789/14673","repository":{"repo_id":"alabama","name":"University of Alabama","base_url":"https://ir-api.ua.edu/oai/request"},"display":{"title":"Factors relating to the understanding of college and university financial statements for nonfinancial university personnel","abstract":"The purpose of the study is to identify factors relating to the understandability of college and university financial statements to the end that such statements may be more comprehensible and usable for academic administrators, faculty, and other concerned nonfinancial persons. The need for better understanding and use of financial statements has increased with the growing complexity of the financial operations of institutions of higher education. The fact that the ability to interpret financial data has not been emphasized in the training of many administrators has left them ill-equipped for the financial decision-making aspects of their positions. This study proposes to provide university personnel with equipment in the form of explanation of financial terminology and methods of analysis of financial statements that should improve the effectiveness of these administrators and faculty in the performance of the financial aspects of their duties.","abstract_html":"The purpose of the study is to identify factors relating to the understandability of college and university financial statements to the end that such statements may be more comprehensible and usable for academic administrators, faculty, and other concerned nonfinancial persons. The need for better understanding and use of financial statements has increased with the growing complexity of the financial operations of institutions of higher education. The fact that the ability to interpret financial data has not been emphasized in the training of many administrators has left them ill-equipped for the financial decision-making aspects of their positions. This study proposes to provide university personnel with equipment in the form of explanation of financial terminology and methods of analysis of financial statements that should improve the effectiveness of these administrators and faculty in the performance of the financial aspects of their duties.","abstract_has_math":false,"creators":["Yundt, Charles Leroy"],"institution":"University of Alabama Libraries","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":[],"committee_chairs":[],"committee_members":[],"year":1985,"date_issued":"1985","date_published":"1985","updated_at":"2026-07-27T18:44:09Z","subjects":["Financial statements","Universities and colleges--Administration"],"languages":["en_US","English"],"rights":["All rights reserved by the author unless otherwise indicated."],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"https://ir.ua.edu/handle/123456789/14673","outbound_label":"Repository record","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:creator","label":"Author","values":["Yundt, Charles Leroy"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2024-11-06T19:31:18Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2024-11-06T19:31:18Z"]},{"key":"dc:date.issued","label":"Date","values":["1985"]},{"key":"dc:publisher","label":"Institution","values":["University of Alabama Libraries"]},{"key":"dc:type","label":"Dc Type","values":["thesis/dissertation"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Financial statements","Universities and colleges--Administration"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["English"]},{"key":"dc:language.iso","label":"Language (ISO)","values":["en_US"]},{"key":"dc:rights","label":"Dc Rights","values":["All rights reserved by the author unless otherwise indicated."]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["https://ir.ua.edu/handle/123456789/14673"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["Electronic Thesis"]},{"key":"dc:description.abstract","label":"Abstract","values":["The purpose of the study is to identify factors relating to the understandability of college and university financial statements to the end that such statements may be more comprehensible and usable for academic administrators, faculty, and other concerned nonfinancial persons. The need for better understanding and use of financial statements has increased with the growing complexity of the financial operations of institutions of higher education. The fact that the ability to interpret financial data has not been emphasized in the training of many administrators has left them ill-equipped for the financial decision-making aspects of their positions. This study proposes to provide university personnel with equipment in the form of explanation of financial terminology and methods of analysis of financial statements that should improve the effectiveness of these administrators and faculty in the performance of the financial aspects of their duties."]},{"key":"dc:format.medium","label":"Dc Format Medium","values":["electronic"]},{"key":"dc:title","label":"Title","values":["Factors relating to the understanding of college and university financial statements for nonfinancial university personnel"]}]}],"canonical_facts":{"dc:creator":["Yundt, Charles Leroy"],"dc:date.accessioned":["2024-11-06T19:31:18Z"],"dc:date.available":["2024-11-06T19:31:18Z"],"dc:date.issued":["1985"],"dc:description":["Electronic Thesis"],"dc:description.abstract":["The purpose of the study is to identify factors relating to the understandability of college and university financial statements to the end that such statements may be more comprehensible and usable for academic administrators, faculty, and other concerned nonfinancial persons. The need for better understanding and use of financial statements has increased with the growing complexity of the financial operations of institutions of higher education. The fact that the ability to interpret financial data has not been emphasized in the training of many administrators has left them ill-equipped for the financial decision-making aspects of their positions. This study proposes to provide university personnel with equipment in the form of explanation of financial terminology and methods of analysis of financial statements that should improve the effectiveness of these administrators and faculty in the performance of the financial aspects of their duties."],"dc:format.medium":["electronic"],"dc:identifier.uri":["https://ir.ua.edu/handle/123456789/14673"],"dc:language":["English"],"dc:language.iso":["en_US"],"dc:publisher":["University of Alabama Libraries"],"dc:rights":["All rights reserved by the author unless otherwise indicated."],"dc:subject":["Financial statements","Universities and colleges--Administration"],"dc:title":["Factors relating to the understanding of college and university financial statements for nonfinancial university personnel"],"dc:type":["thesis/dissertation"]},"updated_at":"2026-07-27T18:44:09Z"}