The annual budgeting process is a valuable opportunity for districts to systematically examine both resource use and programming. They can then use the findings to optimize resource use and improve program efficacy in ways that will lead to increased student achievement. Bo Yan and Thomas Aberli discuss three root causes for districts' inability…

Nebraska's constitution and state statutes require the Coordinating Commission for Postsecondary Education (CCPE) to review the budget requests of the University of Nebraska, the Nebraska State College System, and the community colleges in light of specific criteria set forth in the statutes. The Commission also makes recommendations on major…

This study examines the effect of responsibility center management (RCM), a decentralized budget model, on total operating costs at the University of New Hampshire (UNH) and the University of Arizona (UofA). Both universities in the study implemented RCM with the primary goal of controlling costs, among other goals. To address the research…

This paper describes an innovative approach for teaching the challenges in the management of data warehouse development. The approach contains lecture material providing conceptual background about the management of data warehouse development, a simulation game supporting experiential learning, and a post-play debriefing to support synthesis of…

This paper compares and contrasts different strategies to balance academic institutions' operating budgets. Some strategies use economic theory to recommend a budgeting technique, others use management methods to cut cost, and some strategies use a management accounting approach to reach a balanced budget. Through the use of a simplified numerical…