This publication provides governmental and higher education decision-makers a statewide perspective of Arkansas public higher education finance for the 2021-23 biennium, as well as trends for the past several years. It also contains a detailed financial profile of each institution and presents a basis for comparative assessments of revenue sources…

States provide substantial support for higher education through appropriations to public colleges and universities that can be used to maintain relatively low tuition levels and funds for financial aid. Higher education often receives disproportionate cuts during recessionary periods, and it faces potentially unprecedented reductions in coming…

This report seeks to explore some of the reasons Sweden developed an independent school sector dominated by for-profit schools by drawing on prior scholarship and reports as well interview material from Swedish school entrepreneurs, researchers, and prior public representatives that helped create and implement the Swedish voucher program. This…

US public research universities face increasing pressures to compete in higher education, but receive fewer resources from their states than in previous eras. Prior research suggests that these institutions adopt market-driven mentalities and practices to generate revenues while eschewing their public missions. We posit that US public research…

The aim of this empirical study was to explore the extent and the determinants of management accounting practices' (MAPs) adoption in UK universities. In this vein, the current study serves as a 'stock-take', first reference study for future studies investigating the effects and impact of HE funding changes on accounting systems and practices in…

Contradictory evidence of the relationship between education funding and student achievement could reflect heterogeneous effects by revenue source or student characteristics. This study examines potential heterogeneous effects of a particular type of local revenue--bond funds for capital investments--on achievement by socioeconomic status.…

The amount of tuition paid by international students to British Columbia (BC) public school districts in the 2017-18 school year reached $256,829,094. That is an increase by nearly $15 million compared to last year. This represents about 5% of total district revenues provincially, but the bulk of gains are concentrated in just 10 districts in…

Policy reform around the globe has increased the autonomy that schools enjoy in spending on resources. This reform assumes that schools face strong incentives to use their resources to maximise pupil attainment and that they know best how to spend their money to achieve this aim. This study provides evidence of the relationship between governance…

Although higher education plays a vital role in the socio-economic development of Sub-Saharan Africa, enrollment in universities in the region is unexpectedly low compared to other regions. However, Sub-Saharan African countries have made strides in increasing access to higher education amidst constraints and challenges. The efforts have led to…

Knowledge Translation Platforms (KTPs) have drawn attention as multidisciplinary institutional structures that broker evidence to policy and practice. University Research Centers (URCs) appear to serve as internal KTPs by fostering research collaboration as well as advocacy. This study's aim was to examine URCs within one American School of Public…

Under the current decentralization system in China, individual characteristics of the local political elites and collective characteristics of the standing committees of the local party have an impact on local education fiscal policy. Yet published research on the similarities and differences between the collective influence of the Standing…

Higher education institutions (HEIs) have experienced severe cutbacks in funding over the past few years, with universities examining options for alternative funding streams, such as alumni funding. Identifying the factors influencing their alumni's intentions to invest in their alma mater can be of significant importance when establishing a…

Due to resource constraints in the Indian education sector, efficiency assessment of the higher education is more essential for the proper allocation and the effective utilization of financial and human resources. Moreover, much of the research in the higher education sector has mainly focused on the quality of education and ignored the role of…

In the 2013-2014 school year, the state of California implemented a new equity-minded funding system, the Local Control Funding Formula (LCFF). LCFF increased minimum per-pupil funding for educationally underserved students and provided greater autonomy in allocating resources. We use the implementation of LCFF to enrich our understanding of rural…

Tax increment financing (TIF)--an economic (re)development tool originally designed for urban cities--has been available to rural communities for decades. This is the first study to focus solely on TIF in rural school districts, to examine TIF effects on school districts' property tax base and rates, and to conduct event-study estimations of TIF…