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Karatzimas, Sotirios – Accounting Education, 2020
The aim of this study is to bring under the spotlight the need for a broader public sector accounting education plan that would facilitate the development of participatory citizens. The study develops a conceptual framework that links citizens' government accounting literacy with various community-related decisions and in particular citizens'…
Descriptors: Accounting, Multiple Literacies, Citizen Participation, Democracy
Stretching the Higher Education Dollar: How Innovation Can Improve Access, Equity, and Affordability
Kelly, Andrew P., Ed.; Carey, Kevin, Ed. – Harvard Education Press, 2013
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.…
Descriptors: College Role, Costs, Educational Finance, Higher Education
Desrochers, Donna M.; Lenihan, Colleen M.; Wellman, Jane V. – Delta Project on Postsecondary Education Costs, Productivity and Accountability, 2010
"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…
Descriptors: Higher Education, Educational Finance, Public Sector, Income
Lewis, Darrell R.; Hendel, Darwin D.; Kallsen, Lincoln – Tertiary Education and Management, 2007
There has developed moderate discussion in European higher education about the use of performance indicators for both accountability and evaluation purposes. This paper begins by summarizing governmental expectations, institutional objections, and several of the controversies surrounding performance measures. We then report on using performance…
Descriptors: Strategic Planning, Higher Education, Institutional Autonomy, Foreign Countries
Kedney, R. J.; Fletcher, M. C. – 1990
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…
Descriptors: Adult Education, Budgeting, College Students, Educational Finance

Johnstone, D. Bruce – 1990
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…
Descriptors: Administrative Principles, Administrator Role, Budgeting, Budgets