Learning Resources

Abstract: As colleges and universities plan efforts to improve financial reporting and analysis, which often entail making costly investments in new systems and tools, they should first evaluate whether to redesign the institution’s chart of accounts. The chart of accounts is the DNA of financial reports and is used to track financial activity across the institution. This article proposes a planning, evaluation, and design process for a new chart of accounts and identifies key considerations for leaders undertaking this effort.

Abstract: The Glendale Community College integrated strategic planning model represents a significant paradigm shift at the institution. Rather than focus exclusively on the production of a strategic plan, the college now seeks to vertically integrate planning at the departmental, divisional, and college levels and horizontally integrate planning with resource allocation and assessment across the organization. This disruptive innovation allows the college to remain true to its mission and ensures the allocation of resources to strategic priorities linked to student success.

Abstract: Colleges and universities typically do not gather routine feedback from community stakeholders, despite the fact that various organizations dedicated to the advancement of higher education continually have clamored for campus representatives to be more responsive to members of host communities. Recent petitions for “deep culture” change within academia—in combination with recent methodological advances in efforts to understand town-gown relationships—provide a comprehensible set of motives and details for institutions to become more fully engaged in the process of collecting systematic information from community members. A review of recent efforts to conceptualize and measure town-gown relationships using a tool known as the Optimal College Town Assessment (OCTA) is provided. After reviewing results from a previous study that piloted the OCTA tool, qualitative data gathered from a subset of community stakeholders in that original sample are presented and analyzed. The resulting themes are described and discussed in the context of enhancing evidence-based campus planning efforts that meet the call for greater higher education responsiveness.

Abstract: Public discussion of higher education costs frequently confuses price with expenditure. This article examines factors associated with increases in the sticker price of a college education and the expenditures incurred by institutions in delivering that education. The discussion suggests that while growth in college tuition is real, access to higher education has not been reduced. Moreover, data indicate that colleges and universities have been responsible fiscal stewards in containing costs over which they have control.

Abstract: Book review of Truth and Consequences: Colleges and Universitites Meet Public Crises, by Jerrold Footlick. ACE/Oryx Press, 1997. 192 pages. ISBN 0-89774-970-7. Pull quotes: "The press is not likely to change how it operates, so universities need to learn how to deal with the media more skillfully."