The allocation of financial resources in higher education has always been a hot topic of concern in academia and society. The measurement and evaluation of the allocation efficiency of higher education financial resources from the perspective of 'Double first-class' construction is the most important initiative to improve the quality of higher…

This mixed methods dissertation investigates the impact that cost-disaggregating tools like the Delaware Cost Study (DCS) have on the expenditure patterns at large, public research universities. It draws on public budgeting and higher education finance literature to form a theory of action that hypothesizes that expense management at such…

The valorization of skills in English higher education policy-making is a long-standing refrain, informing both rhetoric and investment from government and shaping university behaviour. Critiques of the 'skills agenda' are equally established, on grounds of its contested evidence base, manner of implementation and even its very definition. This…

This study creates a measurement of Title IV funding influence on the institutional financial health of religious higher education institutions. It justifies a method, grounded in financial accounting standards, of using publically available data sources for calculating the Composite Financial Index metric to gauge institutional financial health;…

Colleges and universities are struggling financially as revenue streams decrease and institutional needs increase. To manage resource allocation, they use the budget as a strategic tool for planning purposes that can represent institutional goals, opportunities, and limitations. Increased competition for funds and cost concerns have placed…

Thailand 4.0 is an ambitious reform strategy that seeks to offset the impact of the Thai aging population by transitioning the economy towards a knowledge-based society skilled in advanced technology. Education reforms are paramount for Thailand 4.0 to succeed; however, significant challenges exist that draw into question the capabilities and…

This dissertation examines the purposes of annual giving fundraising programs at public higher education institutions, particularly whether this fundraising format supports the advancement of education as a public good versus a private benefit good. While research exists on large-gift philanthropy and major gift fundraising at colleges and…

In the long history of higher education, there have been many endowment gifts that have strengthened institutions and brought about profound public benefits, but there are sometimes disappointment and controversy. Savvy donors need to think carefully before entering into endowment agreements which are difficult to change before death and virtually…

This study draws upon the first detailed longitudinal dataset on performance-based funding (PBF) to document the evolution and current landscape of PBF in American higher education. We show that while PBF has become increasingly common, states have experimented with adopting, abandoning, and re-adopting PBF over time. We also find a new wave of…

Indian Hills Community College had the numbers behind them upon passing a bond measure in November 2021. More than 12,000 voters in 17 Iowa counties gave their approval for a $28 million referendum designated to fund a brand new campus and additional major improvements. The bond, which needed 60% support to pass, cleared that hurdle with more than…

There is social and collaborative value in a diverse student body, faculty, and staff. Despite this, universities are slow to establish evidence-based fiscal initiatives to increase representation and retention. We review inequitable financial practices in American higher education, including in endowments, tuition and annual giving, athletics,…

This article aims to understand how access, equity and redress challenges are addressed at South Africa's public universities based on their current funding frameworks. Relying on a pragmatic research approach combining desk-research literature review and secondary data analysis, government funding and tuition fees were found to be the primary…

In this study, we leverage national data sources to examine the relationship between community colleges' level of reliance on local funding and their total institutional revenue, focusing specifically on community colleges educating the largest shares of low-income and racially minoritized students. We show that local funding is positively related…

This final brief of a three-part series explores Tennessee and its legislative attempts to curb underfunding. The first brief explored the national landscape of Historically Black Colleges and Universities (HBCUs) funding, including the historical disinvestment of land grant HBCUs. The second brief explored the systemic underfunding of HBCUs in…

Tuition discounting has become a common strategy used in higher education to generate enrollment; however, little academic study has been done on its impact on the overall financial condition of higher education institutions. Those studies that have been completed regarding tuition discounting have primarily analyzed the use of tuition discounting…