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Science 1 January 1982:
Vol. 215. no. 4528, pp. 27 - 32
DOI: 10.1126/science.215.4528.27
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Articles

Reporting of Faculty Time: An Accounting Perspective

Arthur L. Thomas 1

1 Arthur Young Distinguished Professor of Business, School of Business, University of Kansas, Lawrence 66045

Controversial federal regulations requiring universities to report 100 percent of the activities performed by faculty members encounter severe theoretical difficulties of allocation that pervade accounting and that at present are insoluble. Yet it is only natural for universities and government agencies to desire that such allocations be made. Accounting practitioners have faced such reporting dilemmas for generations; their experiences suggest ways of palliating the federal requirements.

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Science. ISSN 0036-8075 (print), 1095-9203 (online)