Business Officer

In This Issue
January 2012
Remodeling in 3–D
Up, down, and sideways. That’s how the University of Michigan studied its back-office services, applying private-sector principles to transform its administrative structure. The strategy features three critical elements—benchmarking, business case development, and an implementation road map.
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Under Construction
The work of the FASB and the GASB during 2011 included little in the way of implementation. But, behind the scenes, the standard-setting bodies were deep in discussion. Chief concerns: The FASB considered how to reconstruct the reporting model for independent institutions, while the GASB continued to address accountability by proposing measurement and reporting changes.
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