Strengthening Internal Accountability by Avoiding Fantasy Documents in Responsibility Center Budgeting
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| Title: | Strengthening Internal Accountability by Avoiding Fantasy Documents in Responsibility Center Budgeting |
|---|---|
| Language: | English |
| Authors: | Harris, Nathan F. |
| Source: | New Directions for Higher Education. Sum 2022 (198):63-74. |
| Availability: | 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 |
| Peer Reviewed: | Y |
| Page Count: | 12 |
| Publication Date: | 2022 |
| Document Type: | Journal Articles Reports - Research |
| Education Level: | Higher Education Postsecondary Education |
| Descriptors: | Accountability, Research Universities, Public Colleges, Budgeting, Educational Finance, Models, Decision Making |
| DOI: | 10.1002/he.20442 |
| ISSN: | 0271-0560 1536-0741 |
| 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. |
| Abstractor: | As Provided |
| Entry Date: | 2022 |
| Accession Number: | EJ1355014 |
| Database: | ERIC |
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| 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. |
|---|---|
| ISSN: | 0271-0560 1536-0741 |
| DOI: | 10.1002/he.20442 |
