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'…

There is a dearth of phenomenological interpretive studies in public-private partnership (PPP) policy in education service delivery. The limited extant literature on PPPs in education hardly explores insights into how stakeholders understand them, and what they perceive as critical success factors (CSFs) for their implementation in the context of…

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…

Simply put, a cost analysis studies how you spend your money. Activity based costing models associate costs with services and cost benefit analysis weighs whether or not the costs expended were worth the money given the efforts involved and the results achieved. This study seeks to understand the financial choices and information seeking behaviors…

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…

Discusses public sector information technology (IT) funding problems, focusing on ways to improve government budgeting for IT. Presents three broad categories of insights from a Harvard workshop: Proposals to Improve Participation in the IT Budgeting Process; Proposals to Develop Better IT Investment Portfolios; Proposals to Utilize…

Emphasis upon creation of a culture of lifelong learning propels the issue of accessibility to guidance for adults into the limelight. Career services and other career-guidance providers demonstrate a commitment to all-age guidance in the absence of coherent policy, and are wrestling with ambiguities inherent in the "private/public"…

On November 12, 2003, over 70 policymakers, fiscal analysts, and academics gathered at the Federal Reserve Bank of Chicago to examine the fiscal condition of the state government sector. The conference was cosponsored by the Federal Reserve Bank of Chicago and the National Tax Association. Despite a shallow national recession that ended in…

This student booklet with accompanying teacher's guide examines the issues and controversies surrounding the nation's debt and deficits. The first section defines key terms relating to the issues and traces how the United States got on the road to fiscal disorder. The second section examines what specific federal spending programs have triggered…

The Student Text and Teacher's Guide examine the government's role in the U.S. economy and how the choices made by the government in Washington affect each individual. The student text is divided into four chapters. Chapter 1, "Government's Role in the Economy," discusses why government gets involved in the economy and examines the social and…

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…