The evolution and success of budgeting systems at institutions of higher education

Borgia, Carl R.; Coyner, Randolph S.

doi:10.1108/jpbafm-07-04-1995-b001

Cited by 12 publications

(12 citation statements)

References 3 publications

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“…Table 2 also shows that apart from the incremental budgeting system, other types of budgeting systems namely lineitem budgeting system, planning programming budgeting system and zerobased budgeting system were found to be adopted by universities in South-West Nigeria. This supported the study on budgeting in Malaysia by Borgia and Coyner (1996) that apart from the incremental budgeting system which was majorly adopted by Malaysian universities, other budgeting systems which included zero-based budgeting system and planning, programming budgeting system were also found in higher education budgetary systems in Malaysia. Moreover, from the field work, all the universities found the adopted budgeting system as being most effective in meeting their university goals.…”

Section: 1supporting

confidence: 65%

Budgeting Systems in Universities in South-West Nigeria

Alabi¹,

Olubunmi²,

Yusuf³

2013

Mak. J. High. Edu.

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This study examined the types of budgeting systems adopted by universities in South-West Nigeria. Stratified random sampling was used to select seven universities from five states within the hinterland of Nigeria's South-West geopolitical zone. A questionnaire entitled Budgeting System Questionnaire was used to collect data. The data were analysed using descriptive statistics. The findings were that the mostly adopted budgeting system by the sampled universities was incremental type with 46.7%, in comparison with line-item, planning programming and zero-based budgeting systems with 33.33%, 16.67 % and 8.33%, respectively. Also, out of the total sum of N80,115,006,285 as expenditure on six selected priority areas in the three academic years by the sampled universities, salaries and allowances had the highest amount of expenditure (i.e. N60.412,111,285) (75.41%) while research and publications had the lowest amount of N211,528,456.64 (0.26%). Based on the findings, it is recommended that the incremental budgeting system which is majorly adopted by universities in Nigeria should be carefully guided to discourage corruption and financial recklessness as it encourages spending up to the budget towards the end of the year so that the budget is maintained the next year. It is also recommended that the NUC gives an award to any university that allocates at least five percent of its revenue expenditure to research and publications.

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Section: 1supporting

confidence: 65%

Budgeting Systems in Universities in South-West Nigeria

Alabi¹,

Olubunmi²,

Yusuf³

2013

Mak. J. High. Edu.

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“…In becoming hybrid organisations, universities have to operate in pluralistic and complex institutional environments with multiple goals, logics, and demands as well as the related mechanisms of governance and performance (Johanson and Vakkuri, 2017;Grossi et al, 2017). In particular, initiatives such as performance measurement and management and new budgeting and costs procedures have become indispensable parts of universities' governance, in response to institutional pressures of efficiency, effectiveness and quality (Borgia and Coyner, 1995;Humphrey and Miller, 2012;Parker, 2012Parker, , 2013Agyemang and Broadbent, 2015;Pettersen, 2015). Nevertheless, these initiatives have arguably helped to accommodate multiple values and demands and, therefore, to assist in managing the complexity which appears in the context of university hybridisation.…”

Section: Accounting Within Universities' Hybridisationmentioning

confidence: 99%

Actors’ reflexivity and engagement in the formation of new accounting tools during university hybridization

Aleksandrov

2020

QRAM

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Purpose This paper aims to investigate the unfolding dynamics and evolving processes relating to the formation of accounting tools by university actors. It answers the research questions: How do individual actors engage in the formation of new accounting tools during university hybridisation? Specifically, what forms of reflexivity do these actors display in various phases of university hybridisation? Design/methodology/approach This is a longitudinal case study of the development of new accounting tools in one Russian technical university from 2010 to 2016. It is based on an institutional work perspective, involving 29 interviews, documentary analysis, and observations of internal meetings relating to new accounting tools’ formation. Findings The findings show that academics themselves were gradually engaged in the marginalisation of academic demands in university governance in favour of managerialism via accounting. Nevertheless, the role of accounting morphed over time from a dysfunctional and negative carrier of managerial ideology and its domination, to what could arguably be considered a mediation device between academic and managerial demands. These dynamic processes and the role of accounting within them are explained by the constant challenge stemming from the involvement of several groups of actors in institutional work, which is often unpredictable and fluid due to the intricate play of plural reflexivities and actors’ identities during university hybridisation. Originality/value This paper advances the field by showing that the engagement and reflexivity of academics in the formation of accounting tools is not a “panacea” to deal with hybridisation within universities. The results highlight several obstacles, including variation in the reflexive capacities of actors within the university, leading to a reflexivity lag and reflexivity trap.

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“…Good budgeting decision is, therefore, utmost important to them. Borgia and Coyner (1996) Comparatively, the scheduling problem has attracted less attention. Only two (8%)…”

Section: Higher Education Decision Problemsmentioning

confidence: 99%

“…Good budgeting decision is, therefore, utmost important to them. Borgia and Coyner (1996) surveyed the budgeting systems in higher education of the USA. McClatchey (1998) reviewed the tuition fees at the University of Nebraska-Lincoln, USA.…”

Section: Multiple Criteria Decision-making Techniquesmentioning

confidence: 99%

Multiple criteria decision‐making techniques in higher education

Dey

Higson

2006

International Journal of Educational Management

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Higher education has faced the problem of budget cuts or constrained budgets for the past 30 years. Managing the process of the higher education system is, therefore, a crucial and urgent task for the decision makers of universities in order to improve their performance or competitiveness. This paper reviews the literature which focuses on four major higher education decision problems. These are resource allocation, performance measurement, budgeting, and scheduling. Related articles appearing in the international journals from 1996 to 2005 are gathered and analyzed so that the following three questions can be answered: (i) What kind of decision problems was paid most attention to? (ii) Were the multiple criteria decision making techniques prevalently adopted? (iii) What are the inadequacies of these approaches? Based on the inadequacies, some improvements and possible future work are recommended, and a comprehensive resource allocation model is developed taking account these factors. Finally, a new knowledge-based goal programming technique which integrates some operations of analytic hierarchy process is proposed to tackle the model intelligently.

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The evolution and success of budgeting systems at institutions of higher education

Cited by 12 publications

References 3 publications

Budgeting Systems in Universities in South-West Nigeria

Budgeting Systems in Universities in South-West Nigeria

Actors’ reflexivity and engagement in the formation of new accounting tools during university hybridization

Multiple criteria decision‐making techniques in higher education

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