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Business and Policy Areas
Business and Policy Areas

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

Business Officer Magazine Articles

Related Links

  • Proceedings from the September 2000 NACUBO and the National Postsecondary Education Cooperative Institutional Operating Measures Forum.