To: University Accountant
From:
Re: Sabbatical Leave
Facts:
Professor Pearl receives a sabbatical leave once every seven years. The university accountant says that the cost of the sabbatical must be partially accrued in each of the six years leading up to the sabbatical year. This set up results to a 17% reduction in the compensation of Professor Pearl. Issue:
Whether or not it is right to partially accrue the cost of Professor Pearl’s cost of sabbatical leave in each of the six years up to the sabbatical year Conclusion:
A sabbatical leave is intended not only for the benefit of a faculty member granted a leave but also of the University in general. Considering that each day of his sabbatical leave is