Responsibility-centred budgeting

An Emerging Trend in Higher Education Budget Reform

Bibliographic Data

ID4545606
AuthorsGinger Luanne Zierdt
Year2009
Volume31
Issue4
Pages345-353
Publication date2009-10-06
Peer ReviewedYes
Open AccessNo
TypeARTICLE
VenueJournal of Higher Education Policy and Management (JOURNAL)
Journal identifiersISSN: 1360-080X • E-ISSN: 1469-9508
PublisherInforma UK Limited (PUBLISHER • GB)
DOI10.1080/13600800903191971
OpenAlexW2091751296
LanguageEN
Citations received5
References cited4

Higher education institutions in the United States are entering a new era in budgeting. Therefore, institutions are actively engaging in dialogues about the budgeting tools that will most effectively assist them in achieving institutional goals and objectives within their strategic plans and being accountable for the use of scarce resources, as allocated by State appropriations and/or received through student tuition fees. This paper introduces commonly used budgeting tools for higher education institutions and provides an expanded overview of one specific budgeting tool, responsibility-centred budgeting (RCB). Two public institutions that have adopted the RCB model are compared, and there is an overview of the development of the 'Allocation Framework' utilised by the Minnesota State Colleges and Universities system

Business · Economic growth · Economics · Higher education · Management · Political science · Public relations · State (computer science · Strategic planning · Accounting and Organizational Management · Computer Science · Public Administration · Public-Private Partnership Projects · Accounting

Tools

Open DOISci-Hub