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ERIC Number: EJ865526
Record Type: Journal
Publication Date: 2009-Nov
Pages: 9
Abstractor: As Provided
Reference Count: 10
ISSN: ISSN-1360-080X
Responsibility-Centred Budgeting: An Emerging Trend in Higher Education Budget Reform
Zierdt, Ginger LuAnne
Journal of Higher Education Policy and Management, v31 n4 p345-353 Nov 2009
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.
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Publication Type: Journal Articles; Reports - Descriptive
Education Level: Higher Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: United States