ERIC Number: EJ1305081
Record Type: Journal
Publication Date: 2021
Pages: 15
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-0307-5079
EISSN: N/A
Budgeting, Strategic Planning and Institutional Diversity in Higher Education
Kenno, Staci; Lau, Michelle; Sainty, Barbara; Boles, Bryan
Studies in Higher Education, v46 n9 p1919-1933 2021
This study investigates the systematic, structural, procedural and reputational differences associated with the use of budgeting for strategic planning across public sector institutions in Canada. Data obtained from a survey of 38 universities across Canada along with publicly available hand-collected data supports a heterogenous mix of budgeting practices across higher education. Our results show institutions rely on budgeting for multiple reasons including control, strategic planning, communication, and regulatory compliance. The findings indicate the adoption of performance management by some institutions, but not others based on systematic differences including budget model, institutional size, decentralization and reputation. The results support a contingency perspective of organizational practices in higher education.
Descriptors: Budgeting, Strategic Planning, State Universities, Administrative Organization, Compliance (Legal), Reputation, Higher Education, Diversity (Institutional), Foreign Countries, Institutional Characteristics, Organizational Communication, School Size, Comparative Analysis
Routledge. Available from: Taylor & Francis, Ltd. 530 Walnut Street Suite 850, Philadelphia, PA 19106. Tel: 800-354-1420; Tel: 215-625-8900; Fax: 215-207-0050; Web site: http://www.tandf.co.uk/journals
Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Canada
Grant or Contract Numbers: N/A