Prior research substantially overstates the cost of retention under test-based promotion policies to both taxpayers and students who delay labor market entry because it omits two important factors. First, there is a delay between the intervention and the taxpayer's expenditure. Second, on average, the treatment leads to less than a full year of…

This study investigated how three factors impacted performance on cost-volume-profit homework problems: language, formula use, and instruction. Students enrolled in Introduction to Financial Accounting (the first principles of accounting course) and Managerial Accounting (the second principles of accounting course) from eight different US colleges…

Due to budgetary concerns, the FDOE restructured the Writing portion of the FCAT assessment program for 2010. Among the changes was a difference in how the writing essays were scored. In the past, two people independently judged each essay and each assigned a score from 1 to 6. In the event of a disagreement between judges, the average of the…

Formula budgeting for college and university facilities maintenance is recommended because: (1) formulas inject objectivity into the budgeting process by using quantified data; (2) formulas tend to improve the equitability of treatment of comparable institutions; (3) formulas are intended to provide adequate but economical budgets; and (4)…

A report based on a conference on the impact of cost information on statewide budgeting and planning is presented. The conference was organized around case-study reports on the use of cost information in higher education budgeting in Florida, Indiana, Washington, and Wisconsin. Rather than publishing convention proceedings, the case studies were…