“…The subjects measured were the performance of universities (Johnes, 1996;Sarrico et al, 1997;Adcroft and Willis, 2005;Emrouznejad and Thanassoulis, 2005), departments (Sarrico and Dyson, 2000;Al-Turki and Duffuaa, 2003), staff members (Badri and Abdulla, 2004), and students (Stinebrickner and Stinebrickner, 2004). Besides, some researchers incorporated quality into the performance measurement (Kwan and Ng, 1999;Pounder, 1999;Cullen et al, 2003). Comparatively, resource allocation (Watts, 1996;Clarke, 1997;Gillie, 1999;Alho and Salo, 2000;Caballero et al, 2001;Ntshoe, 2003), budgeting (Borgia and Coyner, 1996;McClatchey, 1998;Schmidtlein, 1999;DePillis and DePillis, 2001;Hübner and Rau, 2002;Menash and Werner, 2003), and scheduling (Johnson, 2001; Thompson, 2005) have attracted less attention.…”