Managerial Accounting Standards and Higher Education Institutions

Galina V. Nedelko ()
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Galina V. Nedelko: Budget and Treasury Academy of the Ministry of Finance of the Russian Federation, Moscow, Russia

Finansovyj žhurnal — Financial Journal, 2011, issue 1, 143-150

Abstract: The article author raises the question of developing a unified managerial accounting methodology for the higher education institutions which is currently non-existent. The author describes the types of and makes a classification of incomes and expenditures that the government-owned education institutions in the USA have. The researcher also describes the standards to be used for the managerial accounting in the education institutions.

Keywords: managerial accounting; education institutions; accounting standards; income and expenditure; funding sources for the education institutions (search for similar items in EconPapers)
JEL-codes: I20 I23 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:110113:p:143-150

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