![Graduate School](../../assets/md5images/ebc0648ded2cd429f55e0a2fe4407546.gif)
Doctoral Dissertations
Date of Award
8-1982
Degree Type
Dissertation
Degree Name
Doctor of Education
Major
Educational Administration and Supervision
Major Professor
C. Kenneth Tanner
Committee Members
Howard F. Aldmon, H. Alan Lasater, Francis M. Trusty
Abstract
Due to effects of current inflation, university administrators have been forced to cope with increased costs and decreased earnings. Those responsible for budget control and resource allocation have tried to administer their finances with respect to fiscal dilemmas and yet preserve the quality of higher education . In order to accomplish this objective, various types of management systems adapted to practical financial planning and budgetary techniques have been utilized by universities. This study was conducted to determine the types of management approaches employed by institutions of higher education.
Specifically, the purposes of this study were: (1) to identify existing management systems used in budget control and resource allocation; (2) to assess the effectiveness of the management. systems identified by administrators in charge of business and finance within selected public four-year universities in the United States: and (3) to suggest guidelines for establishing qualified resource and budgetary management systems.
Questionnaires were mailed to a randomly selected sample of 216 university administrators of business and finance. A 45.8 percent response rate was obtained. The returned instruments were grouped according to administrators who identified use of a financial management system and those who designated none. The former category contained 92.9 percent while only 4 percent maintained that no approach for budget control and resource allocation existed "
An analysis of the data collected indicated that numerous financial management systems were being employed by universities, The mean effectiveness ratings for each method indicated that financial administrators generally perceived their system to be moderately successful. Performance budgeting was the most successful while formula budgeting was seen as least successful. Incremental budgeting represented the methodology most often practiced. Data were provided which indicated financial administrators needed to improve budgetary and resource allocation systems.
Recommended Citation
Cox, Betty Ann Hardison, "A Comparative Analysis of Existing Management Systems Utilized in Budget Control and Resource Allocation in Higher Education. " PhD diss., University of Tennessee, 1982.
https://trace.tennessee.edu/utk_graddiss/6854