It is generally accepted that the nation's community colleges are underfunded, especially given the job that society expects of them. Accordingly, practitioners and scholars have long argued for new revenue sources and funding models. This essay briefly explains one such alternative model, namely funding adequacy. This concept has a long history…

This research explores responsible investment practices at Canadian and international universities. We analyze universities' "Statement of Investment Policy and Procedures" and "Responsible Investing Policies" to understand how responsible investing is included and how this varies by region. Our results show that most…

State funding for public higher education institutions is crucial in supporting college access and completion, particularly among students from historically under-represented groups, yet little is known about the mechanisms that states use to allocate funds and how they are affected by financial challenges. This article provides the first detailed…

This case study of a single campus of a California public university looks at what involvement faculty want in the financial components of the shared governance of their institution. It explores their real involvement on a campus with a particularly strong shared governance culture and systems, where academic senate subcommittees allow faculty to…

Previous research on issues of social equity in funding distributions across institutions of higher education has pointed to reputation and administrative capacity biases in peer reviews of proposals, among other concerns. Further research is needed to identify what contributes to perceived biases and enables institutions to signal competitiveness…

Numerous higher education institutions apply a full costing system in their accounting model due to the imposition of formal agents (governments/funding institutions), or by suggestion of informal agents (associations). This paper analyzes whether the rationale applied by these agents to justify the use of the full costing rather than the…

University leaders do not have sufficient tools easily available to guide their decision-making related to institutional financial wellbeing. Currently, many financial indicators used by leaders of tuition-dependent higher education institutions are not focused on vital metrics such as liquidity and cash earnings. The twofold purpose of this…

Universities are facing increasing external pressures to compete for external funding and to develop mixed economies comprising both state budget funding and external sources. This study aims to provide empirical and theoretical insights by utilising the Resource Dependence Theory and the Ecology of Games Metaphor to examine how Finnish…

Beginning in the mid-1980s, European governments have increasingly implemented performance-based funding systems for higher education. While a focus on the transnational pressures that contributed to the widespread adoption of performance-based funding in Europe accounts for the impetus for performance-based funding policies, it fails to address…

Purpose: The implementation of income-generating still faces problems, such as the lack of well-established internal control and differences in implementation in each unit. This study aims to analyze internal controls, financial viability (FV) and leadership qualities (LQ) in the implementation of income-generating in Indonesian higher education.…

Historically Black colleges and universities (HBCUs) emerged in the early 19th century as a response to racial segregation and exclusion that characterized American postsecondary education. Of the 105 HBCUs, 47 are closely affiliated with a Black Church whose fundraising capability exceeded that of the HBCU. A decline in federal and state support…

The landscape of higher education in the United States currently comprises 5918 institutions serving approximately 18.1 million students. Among them, 1833 are small institutions with full-time equivalent enrollments of 3000 or less. In this article, the authors examine financial and enrollment challenges facing small institutions and the potential…

Through the lens of change management theory, this article focuses on transforming institutional culture at small institutions through grant opportunities. Federal discretionary grants, such as the Department of Education's Title III, Strengthening Institution Program (SIP), provide financial resources for new initiatives to improve student…

A major pre-award administrative challenge research universities face is turnaround time for generation of high-quality NIH Data Training Tables for NIH training grants (e.g., T32, K12, TL1, KL2, R25s) which are required for training grant submission proposals to the National Institutes of Health (NIH). Universities with dedicated training grant…

This study examined the impact of changes in tax codes on voluntary giving to universities and colleges. While higher education institutions have drawn attention to individual gifts and philanthropic donations as supplementary financial resources, the recent introduction of the Tax Cuts and Jobs Act of 2017 in the United States reduced tax…