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…

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.…

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…

This study draws on a comprehensive performance-based funding (PBF) dataset and up-to-date difference-in-differences econometrics to examine the impacts of specific policy features (e.g., share of institutional revenue at stake and equity metrics) on college access and selectivity. We find suggestive evidence that increases in the share of revenue…

University and college leaders are tasked with enhancing student outcomes with fewer resources. Student retention is one such key outcome of interest for many policy makers as well as for university administrators. Over the years, administrators have turned to High Impact Practices (HIPs) such as Learning Communities (LCs) to aid in retention.…

It is widely acknowledged that adult education and lifelong learning are becoming more important than ever. Several universities in Britain are responding, by placing lifelong learning at the centre of their university strategy for the institution as a whole. But it will take investment to bring about the sort of change required, and to develop…

There is a deepening divide between higher education institutions that can sustain themselves fiscally in the wake of declines in state funding and those institutions that are struggling to sustain needed revenues. This research analyzes changes in revenue patterns from 2000-2015 in Midwestern public four-year colleges and universities to the…

Performance-based funding (PBF) policies that closely link higher education funding to performance metrics are common in the United States. Similar to other performance management systems, evidence suggests PBF policies have unintended impacts, such as cream-skimming. More specifically, evidence shows the fiscal incentives of PBF encourage…

The reinstatement of Pell grant eligibility for incarcerated individuals marks a pivotal moment in the landscape of higher education in prison (HEP) programming in the United States. However, despite this promising development, financial barriers persist, hindering the growth and sustainability of HEP initiatives. This qualitative study delves…

Drawing on higher education regionalism, this paper explores international branch campus (IBC) initiatives undertaken by one of the largest Russian IBC-exporting institutions, the Lomonosov Moscow State University (LMSU). To date, very little is known about higher education (HE) export-import between the post-Soviet countries. This qualitative…

Former Vice-Chancellor, Professor Sir Chris Husbands responds to the financial and policy challenges facing the English higher education by sketching out four different plausible futures: Scenario 1: The evolution of the present; Scenario 2: Delivering the 2010 vision; Scenario 3: A place-based tertiary system; Scenario 4: A differentiated system.…

The allocation of financial resources in higher education has always been a hot topic of concern in academia and society. The measurement and evaluation of the allocation efficiency of higher education financial resources from the perspective of 'Double first-class' construction is the most important initiative to improve the quality of higher…