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Business and Policy Areas
Business and Policy Areas

NACUBO Performance Measurement Project

NACUBO’s Accounting Principles Council (APC) in its ongoing efforts to advise the standards boards on behalf of higher education, created a project team to study performance measurement. The project goals are to:

  • Identify the current status of and opinions about performance measurement reporting in higher education (Survey)
  • Provide a straightforward, practical approach to starting or revising a reporting format that is useful to both independent and public institutions (Toolkit)
  • Proactively tackle what could be a significant disclosure requirement for colleges and universities (White Paper, pending)

To accomplish the project goals, the team has conducted a survey, analyzed survey results, reviewed samples of existing performance measurement reports, reviewed prior research results, and developed a key performance indicator matrix. At various stages of the project, the team conducted focus groups at NACUBO professional development events to gain feedback essential for the development of a set of reporting tools to aid higher education institutions. The team will continue to seek feedback as the project moves forward.