This brief presents the results of a fiscal analysis of the Iowa Education Savings Account Program. The Iowa Education Savings Account Program offers eligible parents the opportunity to receive their children's per-pupil state funding directly into a parent-controlled education savings account (ESA), a fund earmarked for educational expenses. This…

Responsibility center management (RCM) is a market-based budget model that may benefit certain academic institutions. While there are supporters and opponents of the model, there is a lack of hard evidence about the potential impact of RCM on a variety of institutional variables, hence the need for this study. This study brought together the…