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Performance Measurement

Performance Measurement Toolkit

Featured in the April Business Officer, the performance measurment toolkit guides institutions in the development or revision of their own performance measurement system. The toolkit includes example formats as well as appendices listing higher education goals and metrics and additional resources. To view the toolkit, go to the Performance Measurment Toolkit page. The toolkit was developed by the Accounting Principles Council (APC) performance measurment project team. To learn more about the project, go to the NACUBO Performance Measurement Project page.

Performance Measurement and the Accounting Standards Boards

Both the Governmental Accounting Standards Board (GASB) and the Financial Accounting Standards Board (FASB) have launched long-term projects to address performance measurement. To learn more about these projects go to the Performance Measurement and the Accounting Standards Boards page.

Performance Measurement Reporting Survey

NACUBO recently conducted a survey, to which over 250 higher education institution representatives responded, regarding formal performance measurement at colleges and universities. The survey asked about the use of internal and external performance reporting, the opinions on and use of several categories of measures, how closely what is being reported correlates to what should be reported, and opinions and self-reported achievement of the GASB suggested criteria for performance reporting and related issues.

• Selected survey tables.