Communicating performance: the extent and effectiveness of performance reporting by u.s. colleges and universities

Abstract

Performance measures have long been a topic of interest in higher education although no consensus on the best way to measure performance has been achieved. This paper examines the extent and effectiveness of service efforts and accomplishment reporting by public and not-for-profit U.S. colleges and universities using survey data provided by the National Association of College and University Business Officers. Effectiveness is evaluated using the Government Accounting Standards Board (GASB) suggested criteria. Regression analysis suggests an association between the extent of disclosure and size, leverage, level of education provided, and regional accreditation agency. Private institutions rate themselves as more effective communicators. Effectiveness of communication is also associated with the extent of disclosure, level of education provided and accreditation region.

Citation

Gordon, T.P. and Fischer, M. (2008), "Communicating performance: the extent and effectiveness of performance reporting by u.s. colleges and universities", Journal of Public Budgeting, Accounting & Financial Management, Vol. 20 No. 2, pp. 217-255. https://doi.org/10.1108/JPBAFM-20-02-2008-B006