Template-Type: ReDIF-Article 1.0
Author-Name: Galina V. Nedelko
Author-Email: GalinaNedelko@yandex.ru
Author-Workplace-Name: Budget and Treasury Academy of the Ministry of Finance of the Russian Federation, Moscow, Russia
Title: Managerial Accounting Standards and Higher Education Institutions
Abstract: The article author raises the question of developing a unified managerial accounting methodology for the higher education institutions which is currently non-existent. The author describes the types of and makes a classification of incomes and expenditures that the government-owned education institutions in the USA have. The researcher also describes the standards to be used for the managerial accounting in the education institutions.
Classification-JEL: I20, I23
Keywords: managerial accounting, education institutions, accounting standards, income and expenditure, funding sources for the education institutions
Journal: Finansovyj žhurnal — Financial Journal
Pages: 143-150
Issue: 1
Year: 2011
Month: January
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2011/1/statii/2011_01_13.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:110113:p:143-150