| Description: |
Assesses the value of various types of financial data for both institutional and state-level users. In particular, it examines the utility of a set of guidelines for reporting financial information developed from the HEFM expenditures and revenue categories and definitions. By doing so, it serves as a useful companion to the Data Users’ Guide.
In this case study, the author analyzes interviews with Oregon community college presidents, business managers, and governing board members, as well as with representatives of four state agencies. During these interviews, he posed three questions: • How valuable do you find financial data formatted according to program structure? • Is it important that the financial data that you receive be fully audited? • How important is comparable financial data for your needs? Responses to these questions offer a cautiously optimistic outlook for the use of uniform financial data. This study will be of interest to all persons concerned with the provision, collection, and use of financial data in higher education. |