It was noted that there is poor communication of accounting information in the Agricultural Development Projects (ADPs). This creates information gaps among the financial and non-financial managers. The gap is occasioned by ignorance, lack of trust and personality clash among ADPs’ staff. This hinders effective and efficient gathering and dissemination of accounting information in ADPs. The tripartite funding and controls of ADPs makes their accounting data processing and management different. Accounting information can assist in achieving sustainability of ADPs by providing information to support decision making, assisting in setting and allocating resources to prioritized areas, promoting industrial relations and cost reduction in the ADPs’ system. The paper also asserted that in establishing and implementing information processing system to fully realise these benefits, accounting information needs to be properly understood and managed. Accounting information requires management in much the same way as any large stock holdings. Hence accounting information should be such that it is uniquely stored, located, retrieved, updated, disseminated and consequently used to make informed decisions.

The role of accounting information system in the sustainability of agricultural development projects in Nigeria

There has been little research into the comparison of historically black colleges and universities (HBCUs) to predominantly white institutions (PWIs) in recent years.  With growing athletic department budgets, it is important to understand how HBCUs financially compare to their PWI counterparts.  Therefore, the purpose of this study was to determine how HBCU athletic departments compare to their peer PWIs in terms of athletic department spending and to conduct a budgetary analysis of HBCU athletic departments. To examine differences in athletics budgets, data were collected from the U.S. Department of Education’s Equity in Athletics Disclosure Act (EADA) Survey.  NCAA member institution peer groups with HBCU members were selected for this study.  Institutional data include salary, recruitment, operation, and scholarship expenses and revenue for peer groups. An ANOVA was conducted to compare peer institutions, institutions in the same region, by division, and overall.  The results indicated HBCU peer groups are spending significantly less compared to their PWI counterparts.  Additionally, among HBCU institutions, most athletic programs are spending the most on athletic aid expenses.  Similarly, HBCUs are earning significantly less revenue compared to their peers. Athletic department administrators can use the results of this study to help create budgets comparable to peer institutions.

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Richard Sizer

Papers

Key issues in managing information