The purpose of this study, broadly conceived, is to determine the functions of the business officers in the Seventh-day Adventist boarding academies of the North American Division. For the purpose of this study the “business officer” is the individual whose primary responsibility is the keeping of the financial records and the conducting of the routine business of the academy, distinct from the principal and not the confused with him.

Concomitant with this study to determine the business officer’s function is an attempt to:

1. Determine present practices concerning the duties and responsibilities of the business officer.
2. Determine what modifications and changes are recommended concerning the duties and responsibilities of the business officer.
3. Determine how well the work of the business officer is understood by those with whom his work is involved.
4. Discover the profile of the boarding academy business officer who is currently in service.

Subjective evidence was introduced by the respondees into the instrument so that data gathered reflected the personal attitudes of union conference auditors, union conference education secretaries, local conference presidents, local conference secretary-treasurers, boarding academy principals, and boarding academy business officers toward the responsibilities and duties of the boarding academy business officer. Data gathered were analyzed and evaluated for possible use in the preparation of a revised schedule of the functions of the boarding academy business officer that could be incorporated into a revision of the Principal’s Handbook of Administrative Procedures: Seventh-day Adventist Secondary Schools, 1954 edition.