In the past, contingency theory has been used by researchers to explain what factors influence the design and implementation of budget systems. However, little of this research has been conducted in the context of nonprofit organizations, especially private universities. Previous research on university budgeting has focused on resource allocation issues, and most of these studies have involved state institutions, which differ in significant ways from private universities. This article presents the results of a case study of the budgeting systems within three schools of a private university. Using a contingency approach, it describes the characteristics of the schools' environments that appeared to affect the types of budget systems used by the three schools studied: a law school, a liberal arts school, and a school of management.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.