Factors relating to the understanding of college and university financial statements for nonfinancial university personnel

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.

Grantor dc:publisher

University of Alabama Libraries

Year dc:date.issued

1985

Author dc:creator

• Yundt, Charles Leroy

• Financial statements
• Universities and colleges--Administration

Statement dc:rights

• All rights reserved by the author unless otherwise indicated.

Language dc:language.iso

en_US, English

Repository record dc:identifier.uri

https://ir.ua.edu/handle/123456789/14673

OAI identifier oai:identifier

oai:ir.ua.edu:123456789/14673