Operating Measure for Independent Institutions
Throughout higher education's history there has never been agreement about a relevant operating measure for colleges and universities. Development of a single, fundamental operating measure for independent higher education institutions addresses stakeholders concerns of measurement consistency. NACUBO continues to work with a wide range of participants from many sectors of higher education in the ongoing discussion of a uniform measure.
Defining an Operating Measure, the culmination of a long-term project of NACUBO's Accounting Principles Council, offers advisory guidance.
NACUBO Guidance - Reporting an Operating Measure
- Advisory Guidance Defining an Operating Measure for Independent Colleges and Universities Revised March 2011
Business Officer Magazine Articles
- When Operating Measures Don't Add Up (January 2004)
- Inching Toward An Operating Measure (August 2002)
- To Measure Or Not To Measure - That's Still In Question (August 2002)
- Proceedings from the September 2000 NACUBO and the National Postsecondary Education Cooperative Institutional Operating Measures Forum.
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