Purpose: The purpose of this study is to share quality process experience from a US comprehensive university to use both direct (participation rate and assessment quality) and indirect assessment measures (assessment survey) to evaluate the quality process. Design/methodology/approach: A mixed method design was used to evaluate the quality…

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…

Policy discussions about funding in higher education focus primarily on revenues needed to balance budgets from year to year, rather than on how funds need to be invested to meet strategic priorities. The data in "Trends" show that the incremental approach to fundraising and spending has resulted in a slow disinvestment in core…

After years of non-stop increases--national k-12 per-pupil spending is up by "one-third" in inflation-adjusted dollars since 1995--schools now face the near-certainty of repeated annual budget cuts for the first time since the Great Depression. In some states and districts, reductions will be dramatic--well into the double digits. And…

With tighter budget allocations, funding for different university budgets items must be managed more judiciously. Subjective criteria are often used to allocate funds to colleges within a university, with the result that allocation decisions can be based on spending differences that are not statistically significant. A statistically based method…

Describes a methodology for allocating limited research funds to individual research proposals through the use of a goal-programming approach. Presents an example using hypothetical data, which illustrates the use of the model, particularly its sensitivity to different priority weighting schemes. (Author/JG)

At Sweden's Karolinska Institute, a resource allocation model for medical research in use since 1970 allows the research activity of the different departments to affect resource allocation direclty. (MSE)

This paper raises three broad issues,each with sub-areas. First, what are the consequences of measuring and evaluating the parts of higher education that can be satisfactorily measured? What are the consequences for the parts of education that can not be measured, and for the total enterprise? Second, what kind of assessment systems will be best…

A revised edition of PS-14, "An Introduction to Benefit-Cost Analysis for Evaluating Public Programs," presents concepts and techniques of benefit-cost analysis as tools that can be used to assist in deciding between alternatives. The goals of the new edition include teaching students to think about the possible benefits and costs of each…

Provides a detailed guide to preparing library budgets and describes several types of budgets. Steps to preparing a final document are outlined, including identifying objectives, assessing and prioritizing needs, data collection and analysis, presentation to the funding agency, and evaluation and monitoring of the final budget. (CLB)

Two hundred college and university vice presidents of finance were questioned about the evaluation processes currently used by their institutions in making resource allocation decisions. A strong parallel with hospital budgeting was found, with prestige maximization subject to some overall budget constraint. A longer range approach to academic…

The future of Greece's well-being will depend on improving educational performance to boost productivity and improve social outcomes. In the current economic context, with the need to get best value for spending, Greece must and can address inefficiencies in its education system. The challenges are significant. For example, Greece lags behind many…

This booklet for trustees of higher education institutions offers guidelines to help trustees understand the institution's financial statements. Individual sections describe the three major financial statements and cover topics such as: (1) standards of the Financial Accounting Standards Board; (2) the "statement of financial position,"…

Several approaches to determining a new formula for the allocation of faculty positions (and associated salary and operating funds) are discussed. These approaches are: weighting schemes used at peer institutions, faculty workload measures, and use of a state funding formula. A survey was used to solicit data concerning weighting schemes used at…

Universite de Montreal has implemented a program review formula that is a standardized approach to relating program offerings, faculty resources, and institutional budgetary reduction requirements. The methodology was based on normalization of the number of credits that a unit is authorized to offer. For a typical degree program structure, the…