Strengthening Internal Accountability by Avoiding Fantasy Documents in Responsibility Center Budgeting

Autor/in	Harris, Nathan F.
Titel	Strengthening Internal Accountability by Avoiding Fantasy Documents in Responsibility Center Budgeting
Quelle	In: New Directions for Higher Education, (2022) 198, S.63-74 (12 Seiten) PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0271-0560
DOI	10.1002/he.20442
Schlagwörter	Accountability; Research Universities; Public Colleges; Budgeting; Educational Finance; Models; Decision Making + Suchen Sie Ihr Suchwort? Verantwortung; Forschungseinrichtung; Bildungsfonds; Analogiemodell; Decision-making; Entscheidungsfindung
Abstract	Higher education scholars often investigate the policy mechanisms of external accountability, but rarely explore institutional mechanisms of internal accountability. This chapter, which reports select findings from an in-depth case study of institutional budgeting at an American public research university, examines an underexplored mechanism of internal accountability -- annual budget reviews. The findings illustrate that the university's budget review often constitutes a fantasy practice that affirms the institution's commitment to fiscal prudence as much as scrutinizes budgetary decisions in academic units. The findings reveal opportunities to strengthen budget reviews at institutions that have adopted decentralized budget models such as Responsibility Center Budgeting. (As Provided).
Anmerkungen	Wiley. Available from: John Wiley & Sons, Inc. 111 River Street, Hoboken, NJ 07030. Tel: 800-835-6770; e-mail: cs-journals@wiley.com; Web site: https://www.wiley.com/en-us
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2024/1/01