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van der Gaag, Jacques; Abetti, Pauline – Brookings Institution, 2011
This policy brief outlines how national education accounts (NEAs) are created, and why they are a vast improvement over current financial tracking systems in the education sector. Examples from the health sector illustrate the benefits of national accounts for improving public services, and their ubiquity highlights the poor state of affairs of…
Descriptors: Educational Finance, Educational Policy, Policy Analysis, Health Services
Lawrence, Ben – Studies in Management, 1972
Program budgeting is described as a means of enabling higher education to respond effectively to three major accountability concerns. They are (1) the long-term financial implications of a particular programmatic or policy decision, (2) determination of what is being paid for, and (3) understanding that the price being paid for a program is…
Descriptors: Accountability, Budgeting, Cost Effectiveness, Cost Estimates