The demand for proper financial management in schools is dictated by the South African Schools Act 84 of 1996, Section 43(1), according to which public schools must retain a suitably qualified accountant registered in terms of the Public Accountants and Auditors Act, 1991 (Act No.80 of 1991), to audit the school's financial records and statements.…

The authors of this statement call for a recommitment to shared governance, including meaningful faculty involvement and the consultation of scholars in the humanities before making decisions to eliminate academic programs. Furthermore, they stand for fair treatment and equitable working conditions for faculty, graduate instructors, and staff…

The purpose of this qualitative study was to explore and examine the autonomous decision-making process and fiscal strategies used by Evidence-Based Funding Tier-One decision-makers. The processes utilized, factors considered, and results achieved were studied retroactively to learn how school districts approach allocation of Evidence-Based…

As the nature of philanthropy in Canada has changed, the purpose of gifts to higher education is evolving away from infrastructure and towards the development of knowledge and the training of young minds. In this viewpoint, reflecting on my 20 years of experience working closely with funders, including business leaders with private foundations,…

This dissertation examines whether Tennessee's adoption of PBF as part of base appropriations for public higher education institutions in 2010 is associated with changes in STEM degree production patterns at public four-year universities. The study investigates the policy impact on the total number of degrees awarded, the number and proportion of…

In a globally austere policy context, state financing of public services has been positioned as perennially "in crisis" with private intervention a positive solution. There is a general assumption -- in education policy and practice -- that philanthropic donations can be a solution to reduced public funding of schooling. While much…

The "2022 NACUBO-TIAA Study of Endowments" (NTSE) provides the most comprehensive analysis of endowment investment returns, asset allocations, and governance policies and practices at hundreds of U.S. higher education institutions and affiliated foundations. The report provides extensive data to help institutions evaluate their…

The Texas Higher Education Coordinating Board (THECB) seeks to improve student outcomes by promoting a variety of student success efforts. These efforts include direct programs with well-defined target populations and program participants, offering specific student support services following a program model, and indirect programs aimed at…

Failure to complete is an unfortunately common occurrence in the nation's community colleges, and research demonstrates that not completing a credential is associated with negative student outcomes. In response to these issues, the Guided Pathways institutional redesign reform movement has spread rapidly across the United States over the past…

Over the past 10-15 years, there has emerged a growing consensus, supported by high-quality empirical research, that additional funding improves student outcomes (and funding cuts hurt those outcomes), particularly among disadvantaged students. There are, of course, serious and important debates about how education funding should be spent. Yet…

This is the first study to examine the fiscal effects of the New York property tax levy limit, using variation from the degree of fiscal stringency across school districts and over time in its first five years of implementation. Based on a difference-in-differences estimator, coupled with an event study specification, we find that the tax limit…

Christian colleges and universities are a small but important subset of higher education institutions. Financial pressures at these private four-year institutions continue to drive institutional leaders towards innovation and new sources of revenue in an attempt to achieve financial security. This study applies resource dependence theory as a lens…

Policies on academic probation and dismissal have existed in the American higher education system for decades to maintain academic quality and encourage students to improve their performance. Research has aimed to clarify the relationship between academic probation, dismissal, and retention, yet differing results emerge. Furthermore, the…

Higher education scholars often investigate the policy mechanisms of external accountability, but rarely explore institutional mechanisms of internal accountability. This chapter, which reports select findings from an in-depth case study of institutional budgeting at an American public research university, examines an underexplored mechanism of…

Enrichment programs make up a small but significant part of a community college's offerings. In some cases, their impact can be enormous--especially in rural areas where a community college might be the only source of enrichment for residents. Community enrichment programs also can be challenging to administer. For instance, it can be hard to find…