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When a decision to develop a Data Warehouse is made, some sensitive factors should be evaluated to understand the tasks and prioritize them. In this paper we assume that there are common characteristics for companies of similar business activities and different for those with opposite activities. This article looks at the interpretation of the same criteria of two Data Warehouse projects in for-profit (banking) and not-forprofit (higher education ) areas. We have used the criteria from (List et al. 2002) to compare the results of the two projects. Each section of the paper describes this set of criteria and development methodology for each of the two areas. An evaluation matrix is provided in Conclusion.

COMPARISON OF APPROACHES IN DATA WAREHOUSE DEVELOPMENT IN FINANCIAL SERVICES AND HIGHER EDUCATION