Learning Resources

Abstract: The increased attention to costs in recent years at colleges and universities draws attention to the matter of whether all costs are reflected and accounted for in the institution’s internal and external financial reports. One category—capital costs—is thought by some to be overlooked at times. The possible neglect of capital costs in institutional planning and in financial reporting has its basis in a theoretical debate on how nonprofit institutions view capital. In order to justify capital as an essential, reportable cost to a nonprofit, it is necessary to see how capital is viewed in the for-profit firm. Even if capital is an essential cost to higher education, accounting and measurement difficulties may arise. This study explores these issues and examines the literature relevant to this topic.

Abstract: The planning and urban design of a new University of California campus reveals the principle issues and guiding values that will shape the 21st-century campus.

Abstract: While many colleges and universities enthusiastically push forward to create new online courses, important campus policies regarding copyright and academic intellectual property in the digital age lag behind. Policy questions regarding ownership and control of online courses and how the new TEACH Act affects the concept of fair use of copyrighted materials continue to go unanswered on many campuses. Results from a survey of more than 180 faculty and administrators representing 60 colleges and universities reveal that policies vary widely by institution type and across higher education as a whole.

Abstract: The growing ability of private colleges and universities to use a high level of annual endowment spending in support of current operations has been a source of financial strength during much of the past two decades. More recently, however, declining endowments at most colleges have raised concerns about declines in the availability of annual endowment spending. Decreases or stagnation in endowment spending would pose a particular challenge for colleges that have grown most reliant on such endowment support. This article describes these recent changes in endowment support for current operations, analyzes how the budgetary strains have arisen, and suggests ways that colleges may respond to the strains.