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ERIC Number: ED344094
Record Type: RIE
Publication Date: 1992-Jan
Pages: 16
Abstractor: N/A
Defining the Continuing Education Budget: Profiles in Budget Analysis.
Miller, Michael T.; Edmunds, Niel
Data for an examination of budget analysis in continuing education were collected using personal interviews with the continuing program directors at four institutions. The institutions represented public and private, degree and nondegree continuing education programs. Despite practitioner-oriented data to draw upon, a literature review identified three primary budgeting practices common in education (line-item budgeting, program planning budgeting, and performance based budgeting). Within the framework of budget formats, planners consistently relied upon rationalist and incrementalist approaches to budgeting and used budget evaluation strategies (benefit-cost analysis and cost-effectiveness analysis). For this study, the constant comparison technique of data analysis was used. Each interview transcript was studied to identify key words and phrases, which were combined into specific categories. Following a cross-comparison of interview transcripts, larger clusters were developed to incorporate techniques of similar thought or theory. Findings indicated that all programs dealt with budgetary matters in the same fashion: line-item or adjusted line-item budgets. No attempt was made to incorporate ideas of effectiveness or quality into the organizational budget. Three program directors agreed that market response and money generated through enrollment were predictors of quality. Learner reactions to courses through course and instructor evaluations rarely found their way to budget development situations. Little attention was given to the concept of integrating outcomes with expenditures. Outcries for better accountability will continue to be heard until all educational programming bodies take responsibility for public finances. (YLB)
Publication Type: Speeches/Meeting Papers; Reports - Research
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A
Note: Paper presented at the Omicron Tau Theta Winter Research Forum on Vocational, Adult, and Continuing Education (Lincoln, NE, January 1992).