Literaturnachweis - Detailanzeige
| Autor/inn/en | Hall, George; Metsinger, Jackie; McGinnis, Patricia |
|---|---|
| Titel | Decentralized Budgeting in Education: Model Variations and Practitioner Perspectives. |
| Quelle | (2003), (12 Seiten)
PDF als Volltext kostenfreie Datei |
| Sprache | englisch |
| Dokumenttyp | gedruckt; online; Monographie |
| Schlagwörter | Budgeting; Decentralization; Decision Making; Educational Finance; Elementary Secondary Education; Money Management; Postsecondary Education |
| Abstract | In educational settings, decentralized budgeting refers to various fiscal practices that disperse budgeting responsibility away from central administration to the line education units. This distributed decision-making is common to several financial management models. Among the many financial management models that employ decentralized budgeting are site-based budgeting, contribution margin budgeting, and responsibility center management or responsibility center budgeting. While all of these models incorporate distributed decision making into their operation, the span of budgetary decision making responsibility appears to be related to the educational unit's influence over its revenue stream. All three models share characteristics common to both public school and postsecondary educational settings. From the perspectives of budgeting practitioners, the diversity of decentralized budgeting in educational settings is apparent. From public school settings, where administrators focus their budgeting energies on controlling costs, to universities, where administrators pursue alternative revenue sources, decentralized budgeting manifests the characteristics of different financial management models. Across the range of diverse manifestations, decentralized budgeting in education attempts to empower fundamental unit personnel with the ability to participate in, influence, and take ownership of expense and/or revenue decisions for which they are ultimately and uniquely responsible. (Contains 10 references.) (SM) |
| Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
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