The purpose of this study was to determine how deans of colleges within the state-supported, four-year universities in Texas use accounting information to allocate and control resources dedicated to faculty salaries, departmental operating expense, and instructional administration expense. Conclusions: 1. Communication is better between deans and financial officers at small universities than at large universities. 2. The relationship between line and staff appears to be misunderstood at several large universities. 3. Ten per cent of the deans at large universities and 2 per cent at small universities do not receive financial reports. 4. The financial reports, if comparative, usually compare year-to-date actual amounts with annual planned amounts. 5. Some of the deans keep their own set of financial records. 6. Deans are cost conscious and aware of the state formulas used in the state appropriation. 7. Many deans are frustrated and angry. 8. Most deans participate extensively in budgeting faculty salaries and departmental operating expense but 20 per cent do not participate in planning of instructional administration expense.

Samples of stores were drawn from two chains, Pizza Hut and Zale Corporation. Two different samples were taken from Pizza Hut. Site specific material and sales data were furnished by the companies and demographic material relative to each site was gathered. Analysis of variance tests for linearity were run on the three regression equations developed from the data and each of the three regressions equations were found to have a statistically significant linear relationship. Statistically significant differences were found among similar variables used in the prediction of sales by using Fisher's Z' Transformations on the correlation coefficients. Eight of the eighteen variables used in the Pizza Hut study were found to be statistically different between the two regions used in the study. Additionally, analysis of variance tests were used to show that traffic pattern variables were not better predictors than demographic variables.