Adjustments Needed: The Reporting of Scholarship Grants within the IPEDS Finance Survey
Researchers that do not properly adjust IPEDS Finance data so that they align with reporting guidance and practice will employ flawed measures of organizational finances. This research note provides an accessible introduction to the reporting guidance provided to higher education institutions regarding scholarship grants, the most challenging aspect of financial data. It also describes reporting practice and reveals great variation across institutions in their treatment of scholarship grants. In some instances, this variation relates to differences across accounting standards and the flexibility contained within individual standards. But in other instances, the variation reflects inconsistencies between reporting guidance and reporting practice. The implications of reporting practice for measures of net tuition revenue, government non-scholarship grants, government scholarship grants, and student-based tuition payments are considered. Clear guidance is provided for researchers seeking to measure these constructs within specific contexts. Guidance is also provided for organizations that shape reporting practice through reporting guidance and survey design.
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| Work Title | Adjustments Needed: The Reporting of Scholarship Grants within the IPEDS Finance Survey |
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| License | CC BY 4.0 (Attribution) |
| Work Type | Article |
| Publication Date | 2025 |
| DOI | doi:10.26207/wjss-v955 |
| Deposited | February 24, 2025 |
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