What question did this study set out to answer?

The article aims to evaluate how closely institutions adhere to recommended accounting standards.

March 18, 2026The Accounting Review

Annotated Tabulations of College and University Accounting Practices.

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Authors

SZStephen A. Zeff LMLloyd MoreyUniversity of Illinois Urbana-Champaign

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Implication

This article reports findings on accounting practices in higher education, suggesting compliance with standards varies significantly across institutions.

Key Points

The article aims to evaluate how closely institutions adhere to recommended accounting standards.
Analyzed questionnaires returned by 145 institutions out of approximately 1,500
Focused on adherence to the standards from the 1952 volume on Business Administration
Included varied types, sizes, and locations of higher learning institutions
A high number of institutions follow the recommended form of balance sheet
Many report restricted gifts as income only when spent
The majority do not account for depreciation on property, and when they do, most comply with recommendations

Cite This Study

Zeff et al. (1965) studied this question.

synapsesocial.com/papers/69ba425c4e9516ffd37a28cc https://doi.org/10.2308/tar-4496120

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Implication

This article reports findings on accounting practices in higher education, suggesting compliance with standards varies significantly across institutions.

Annotated Tabulations of College and University Accounting Practices.

Discussion

Member takes

Implication

Key Points

Cite This Study

Annotated Tabulations of College and University Accounting Practices.

Discussion

Member takes

Implication

Key Points

Cite This Study

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