Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Acton, D. D. and W. D. J. Cotton. 1997. Activity-based costing in a university setting. Journal of Cost Management (March/April): 32-38.
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Arya, A. and J. Chang. 2009. Embezzlement at Sanchou College. IMA Educational Case Journal 2(1): 1-6.
Banham, R. 2013. Colleges in a crunch: In an age of austerity, college CFOs are helping their institutions find revenue and do more with less. CFO (January/February): 44-49.
Barber, R. L. and J. W. Brackner. 2000. Universities/colleges that supply the most certified management accountants (CMA). Strategic Finance (October): 87-88.
Bell, E. C. 1974. A college of business administration as a production system. The Academy of Management Journal 17(2): 306-317.
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Blanchard, K. H. 1967. College boards of trustees: A need for directive leadership. The Academy of Management Journal 10(4): 409-417.
Blanchard, K. H. 1969. Comments on College boards of trustees: A Need for directive leadership - By Kenneth H. Blanchard: Reply to Hunt's comments. The Academy of Management Journal 12(1): 124-126.
Bouillon, M. L., C. Ehoff, Jr. and K. A. Smith. 2021. Allocating university administrative costs in a responsibility-centered management (RCM) model. IMA Educational Case Journal 14(2): 1-5.
Brezina, M., R. J. Casey, J. H. Grenier and A. B. Reffett. 2012. The SMU football recruiting scandal: A primer on compliance auditing and forensic investigations. Journal of Accounting Education 30(2): 233-247.
Brown, K. W. 1993. 1993 Vangermeersch Manuscript Award: History of financial reporting models for American colleges and universities: 1910 to the present. The Accounting Historians Journal 20(2): 1-29.
Brown, K. W. 1998. How colleges can profit through depreciation. Management Accounting (January): 18, 20-22.
Cameron, K. S. 1981. Domains of organizational effectiveness in colleges and universities. The Academy of Management Journal 24(1): 25-47.
Caskin, W. E. 1983. Concerns about using students ratings in community colleges. In A. Smith (Ed.), Evaluating Faculty and Staff: New Directions For Community Colleges. San Francisco, CA: Jossey-Bass.
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Castenholz, W. B. 1916. Accounting procedure for state universities. Journal of Accountancy (March): 167-175.
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Chase, B. W. and E. N. Coffman. 1994. Choice of accounting method by not-for-profit institutions accounting for investments by colleges and universities. Journal of Accounting and Economics (September): 233-243.
Cheng, R. H., K. W. Brown and M. L. Fischer. 1995. AAA's Government and Nonprofit Accounting Section Standards Committee. Response to the GASB discussion document "Invitation to comment: College and university financial reporting model". Accounting Horizons (September): 104-110.
Cismoski, D. R. and F. Toepfer. 1979. How to allocate the college budget objectively. Management Accounting (December): 45-50.
Committee on Junior (Community) College Curriculum in Accounting: Report. 1972. The Accounting Review (Supplement): 165-185. Committee members are listed in the Front matter.
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Committee on the Junior (Community) College Curriculum: Report. 1973. The Accounting Review (Supplement): 37-71. Committee members are listed in the Front matter.
Dwyer, P. D. 1998. Embezzlement at the University of California: An instructional case in employee fraud. Issues in Accounting Education (November): 975-984.
Ebey, C. F. 1982. Why don't colleges depreciate fixed assets? Management Accounting (August): 13-17.
Eighme, J. E. 2006. Rating 529 college savings plans. Journal of Accountancy (September): 45-48.
Engstrom, J. H. and C. Esmond-Kiger. 1997. Different formats, same user needs: A comparison of the FASB and GASB college and university financial reporting models. Accounting Horizons (September): 16-34.
Feyerharm, R. W. 1955. Budgetary accounting procedures and accounting forms for small colleges and universities. The Accounting Review (January): 80-85.
Fischer, M. and G. Gordon. 2016. Public college and university financial statements: Reformat enables strategic cost management. Cost Management (November/December): 41-47.
Frisber, I. N. 1930. Problems in presenting the financial condition of an endowed college or university. The Accounting Review (September): 215-221.
Gambino, A. J. 1979. Planning and control in colleges and universities. Management Accounting (January): 53-54.
Gambino, A. J. 1979. Planning and Control in Colleges and Universities. National Association of Accountants.
Goins, S., D. E. Giacomino and M. D. Akers. 2009. Applying Sarbanes-Oxley principles to colleges and universities. The CPA Journal (April): 62-67.
Hackman, J. D. 1985. Erratum: Power and centrality in the allocation of resources in colleges and universities. Administrative Science Quarterly 30(3): 425.
Hackman, J. D. 1985. Power and centrality in the allocation of resources in colleges and universities. Administrative Science Quarterly 30(1): 61-77.
Hanslein, J. D. 1930. The position of accounting in the small liberal arts college. The Accounting Review (June): 150-152.
Heckman, W. 1905. University investments and accounting. Journal of Accountancy (December): 128-135.
Henke, E. O. and L. G. Conway Jr. 1989. A recommended reporting format for college and university financial statements. Accounting Horizons (June): 49-65.
Higgs, J. L. and J. T. Reisch. 2002. Testing NCAA compliance at Southeastern State University: A case study. Issues in Accounting Education (February): 95-100.
Hollander, S. C. 1953. Malachy Postlethwayt's British Mercantile College, 1755. The Accounting Review (July): 434-438.
Hornberger, D. J. 1926. Accounting control in college fraternal organizations. The Accounting Review (September): 89-92.
Howard, S. E. 1926. Some cost problems in university accounting. The Accounting Review (December): 55-62.
Hunt, J. G. 1969. Comments on "College boards of trustees: A need for directive leadership" - By Kenneth H. Blanchard. The Academy of Management Journal 12(1): 123-124.
Kuroki, M. and A. Shuto. 2022. Budget ratcheting and debtholders' monitoring: Evidence from private colleges and universities. Journal of Management Accounting Research 34(2): 163-179.
Leslie, D. W. 2008. Accounting Faculty in U.S. Colleges and Universities: Status and Trends, 1993-2004. A Report of the American Accounting Association. (Note).
Littleton, A. C. 1936. The professional college. The Accounting Review (June): 109-116.
Littleton, A. C. 1944. Association reports: Representative college programs. The Accounting Review (October): 469-476.
Littleton, A. C. 1945. Association reports: Representative college programs (Continued from October). The Accounting Review (July): 380-389.
Magee, R. P. 1977. Discussion of financial distress in private colleges. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 41-45.
Massy, W. F. 1977. Discussion of financial distress in private colleges. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 46-51.
McQuade, R. J. and R. J. Levesque. 1990. Making college education affordable. Management Accounting (September): 41-45.
Middaugh, J. K. II and T. I. Selling. 1992. Instructional case: Filmore College: The 1990 budget crisis. Issues in Accounting Education (Fall): 218-240.
Milano, R. J. 2000. Activity-based management for colleges and universities. Management Accounting Quarterly (Spring): 43-48.
Milliken, F. J. 1990. Perceiving and interpreting environmental change: An examination of college administrators' interpretation of changing demographics. The Academy of Management Journal 33(1): 42-63.
Mills, P. A. 1995. Milianaw University: An instructional case in internal control and ethics. Issues in Accounting Education (Fall): 377-387.
Morey, L. 1932. Accounting procedures for universities and colleges. The Accounting Review (March): 54-60.
Murray, C. A. 2009. Real Education: Four Simple Truths for Bringing America's Schools Back to Reality. Three Rivers Press. (Our education system's failures stem from the fundamental lie that every child can be anything he or she wants. The recommended solution begins with recognizing four truths: Ability varies, half of our children are below average, too many people are going to college, and our future depends on how we educate the academically gifted).
National Association of Accountants. 1969. Bentley college opens new campus. Management Accounting (January): 65.
Parsons, L. M. and A. L. Reitenga. 2014. College and university president pay and future performance. Accounting Horizons (March): 125-142.
Peterson, B. K. and T. A. Buckhoff. 2004. Interstate Business College: A case study in fraud examination. Issues in Accounting Education (November): 505-527.
Peterson, B. K. and T. H. Gibson. 2003. Student health services: A case of employee fraud. Journal of Accounting Education 21(1): 61-73.
Pfeffer, J. and A. Davis-Blake. 1987. The effect of the proportion of women on salaries: The case of college administrators. Administrative Science Quarterly 32(1): 1-24.
Pfeffer, J. and N. Langton. 1993. The effect of wage dispersion on satisfaction, productivity, and working collaboratively: Evidence from college and university faculty. Administrative Science Quarterly 38(3): 382-407.
Pollock, K., K. D. Kauffman and J. C. Papiernik. 2011. The effects of charismatic leader's actions in a public community college. Journal of Forensic & Investigative Accounting 3(3): 194-209.
Ravenscroft, S. 2004. Compass Point University: How many spring/summer classes should be offered? Journal of Accounting Education 22(4): 345-355.
Ravenscroft, S. P. and S. C. Kattelus. 1998. Compass State University Foundation: Managerial accounting issues in a nonprofit entity. Issues in Accounting Education (August): 629-653.
Reisch, J. T. and L. P. Seese. 2005. Compliance with Title IX at Kingston State University: A case study on cost allocation and ethical decision making. Issues in Accounting Education (February): 81-97.
Schipper, K. 1977. [Discussion of financial distress in private colleges]: A reply. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 52-53.
Schipper, K. 1977. Financial distress in private colleges. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 1-40.
Sennetti, J. T. and M. A. Dittenhofer. 1997. Changing the accounting curricula: Which colleges and universities will accrue the higher economic costs? Issues in Accounting Education (Spring): 49-60. (Survey).
Shirley, R. E. 1978. Measuring performance of a university accounting department. Management Accounting (December): 51-53.
Stern, R. N. 1981. Competitive influences on the interorganizational regulation of college athletics. Administrative Science Quarterly 26(1): 15-32.
Strayer, S. I., H. W. Wright and Strayer's Business College. 1918. Modern Bookkeeping, Accounting and Business Practice. The Modern Text Book Company.
The Accounting Review. 1941. Accounting instructional staffs in colleges and universities. The Accounting Review (March): 109-112.
The Accounting Review. 1961. Middle Atlantic Association of Colleges of Business Administration: Statement of policy relative to a fifth year in the accounting curriculum. The Accounting Review (October): 635-637.
Verschoor, C. C. 2018. Ethics: How colleges hide investments to avoid taxes. Strategic Finance (March): 21-22.
Vollmers, G. and W. Coons. 2012. Budgeting for an academic department at a state university: Can you believe the numbers? IMA Educational Case Journal 5(1): 1-6.