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Managerial Accounting Standards and Higher Education Institutions

Author

Listed:
  • Galina V. Nedelko

    (Budget and Treasury Academy of the Ministry of Finance of the Russian Federation, Moscow, Russia)

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.

Suggested Citation

  • Galina V. Nedelko, 2011. "Managerial Accounting Standards and Higher Education Institutions," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 143-150, January.
    • Handle: RePEc:fru:finjrn:110113:p:143-150
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    More about this item

    Keywords

    managerial accounting; education institutions; accounting standards; income and expenditure; funding sources for the education institutions;
    All these keywords.

    JEL classification:

    • I20 - Health, Education, and Welfare - - Education - - - General
    • I23 - Health, Education, and Welfare - - Education - - - Higher Education; Research Institutions

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