2009
DOI: 10.1002/9781118269572
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Planning and Assessment in Higher Education

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Cited by 23 publications
(19 citation statements)
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“…Taking this one step further, a ratio analysis of various revenue streams against total expenditures can be used to gauge financial health. As Middaugh () notes, “A college or university has certain fundamental revenue streams” and it also has fundamental expense categories, the sum of which “is referred to as ‘total education and general expenditures’” (pp. 164–165).…”
Section: Measures Of Fiscal Accountability Of Community Collegesmentioning
confidence: 99%
See 1 more Smart Citation
“…Taking this one step further, a ratio analysis of various revenue streams against total expenditures can be used to gauge financial health. As Middaugh () notes, “A college or university has certain fundamental revenue streams” and it also has fundamental expense categories, the sum of which “is referred to as ‘total education and general expenditures’” (pp. 164–165).…”
Section: Measures Of Fiscal Accountability Of Community Collegesmentioning
confidence: 99%
“…Revenue streams, Middaugh continues, derive from tuition and mandatory fees, contracts and grants, government appropriations, gifts, endowment and investment income, auxiliary operations (e.g., food service and bookstores), and other sources; expenditures include those related to instruction, extension and public service, academic support, student services, physical plant operations and maintenance, student aid, and departmental and sponsored research. Middaugh () points out that “As important as it is to monitor revenue streams as broad gauges of institutional effectiveness, it is equally important to monitor how resources are being spent; this is usually referred to as an examination of expenditure demand.” He goes on to say that, “Once again, ratio analysis is the analytical vehicle, with education and general expenditures continuing as the divisor” (pp. 167–168).…”
Section: Measures Of Fiscal Accountability Of Community Collegesmentioning
confidence: 99%
“…In the subsequent pages, a version of portfolio analysis is presented that elaborates upon prior work by using three distinct dimensions designed to evaluate the financial viability of an institution's instructional programs. Middaugh (2010) explains that "80 percent of the variation in instructional costs across four-year institutions in the United States . .…”
Section: Notementioning
confidence: 99%
“…The major blocks of academic load -teaching and research -can be either in conflict or in relative agreement with each other [Fairweather, Rhoads 1995;Middaugh 1996]. Mary F. Fox [Fox 1992] shows that in economics, psychology, political science and sociology, teaching and research do not complement each other but rather form conflicting components in the workload of academic professionals.…”
Section: Teachers' Timementioning
confidence: 99%