Recent demographic, economic and political trends have drawn attention to the issue of effectiveness and efficiency in the use of resources in the education sector. In the context of the renewed interest for the optimisation of resource use, this paper attempts to review the literature on budgeting and accounting in OECD education systems. The…

In this provocative volume, higher education experts explore innovative ways that colleges and universities can unbundle the various elements of the college experience while assessing costs and benefits and realizing savings. "Stretching the Higher Education Dollar" traces the reform continuum from incremental to more ambitious efforts.…

"Trends in College Spending, 1998-2008: Where does the money come from? Where does it go? What does it buy?" is the third in a series of reports on college and university spending from the Delta Cost Project. The findings presented in this report concentrate on the 1998 to 2008 time period--the last academic year for which spending data are…

This paper explores the range of sources of funding for further education (FE) provision in the United Kingdom through maintained colleges. A description of the pre-1990 procedures, including the resource assumptions of central government funding of further education in the United Kingdom is included. An indication is given of the advice proffered…

In about two decades, Spain was transformed from one of the most centralised countries to one of the most decentralised. Spending functions were devolved rapidly. Following the rapid decentralisation to the regions since the early 1980s, the sub-national authorities now have more staff to manage than the central government and have…

This collection of five essays on public higher education in New York State treats challenges and conditions for public institutions during the current and continuing conditions of financial austerity. The first, "Productivity and Cost Containment: The Challenge of Public Sector Budgeting" looks at financial management and budgeting as…

This guide is intended to provide guidance to state and local leaders in identifying the need for finance reform; understanding and evaluating the pros and cons of alternative financial approaches; and designing strategies to build long-lasting public support. Chapter 1 reviews the key forces pushing for reform and outlines principles to guide…