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He Liying; Zhang Mengying – SAGE Open, 2024
The economic downturn has led to a variety of challenges for higher education institutions, including budget cuts and a heightened focus on efficiency and effectiveness. Performance-based budgeting is gaining traction as a means of more efficiently allocating resources, and Chinese public universities are not an exemption. The main purpose of this…
Descriptors: Politics of Education, Educational Finance, Budgeting, Performance Based Assessment
Christopher M. Saldaña; Xinyu Guan – Texas Education Review, 2025
Despite growing concerns about the harmful effects of "hardening" schools through increased police and surveillance on school campuses, little research has examined trends in financial resources allocated to these programs, practices, and personnel. This study contributes to the literature by analyzing trends and patterns in school…
Descriptors: Elementary Secondary Education, School Security, Educational Finance, School Accounting
Fakharzadeh, Tala – OECD Publishing, 2016
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…
Descriptors: Budgeting, Resource Allocation, Educational Finance, Accounting
Fullerton, Jon; Roza, Marguerite – George W. Bush Institute, Education Reform Initiative, 2015
Many state education leaders are taking a fresh look at their school finance formulas in hopes of finding ways to contain costs and get more for their dollar. That is an understandable response given that education is the largest item on most state budgets. This paper examines how current funding practices lead to inefficiencies, particularly…
Descriptors: Declining Enrollment, Educational Policy, Expenditures, Educational Finance
Sorenson, Richard – Principal, 2010
Principals must devote a vast amount of time and energy to campus funding and budgetary issues because budgeting and accounting procedures are an integral part of an effective instructional program. In fact, a principal's role in the budgetary process significantly impacts both budget development and instructional planning. Principals who fail to…
Descriptors: Budgeting, Needs Assessment, Accounting, Principals
Thetford, Terry – American School & University, 2010
With most school districts all over the country scrambling to cover educational funding shortfalls and increasing class sizes, at least one state governor is publicly questioning why all school districts don't contract custodial services. School district administrators are facing the increasing budget cuts pressure to consider (or reconsider)…
Descriptors: Educational Finance, School Districts, Costs, Budgets
White, Margaret – British Columbia Teachers' Federation, 2010
In March of each year, the ministry publishes the Operating Grants Manual showing estimated funding allocations for school districts for the upcoming school year. These estimates are based on enrolment projections. On September 30 of the new school year, enrolment is counted and the grants are recalculated based on actual enrolment. The ministry…
Descriptors: Student Needs, Educational Finance, Grants, Research Reports

Sperry, John B. – College and University, 1975
Presents a system based on fund accounting highlighting the accountability for resources that have been allocated and expended for the purpose specified but providing relevant cost data for effective educational management. (Author/PG)
Descriptors: Accountability, Accounting, Administration, Costs
Ciancanelli, Penny – Learning and Teaching: The International Journal of Higher Education in the Social Sciences, 2008
A feature of globalisation is encouragement of universities to become more businesslike, including adoption of the type of accounting routines and regulations used by businesses. The question debated in higher education policy research is whether this focus on being businesslike is compatible with the statutory public benefit obligations of…
Descriptors: Higher Education, College Role, Nonprofit Organizations, Educational Change
Council of Ontario Universities, Toronto. – 1998
This annual report presents 1996-97 financial information on 20 degree-granting universities and related institutions in Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the report, including university accounting procedures, the principles of fund accounting involved, and definitions…
Descriptors: Accounting, Colleges, Data Analysis, Data Collection
Miller, Irving – American School and University, 1978
Steps an Illinois school district used in adopting zero base budgeting. (Author/MLF)
Descriptors: Accountability, Budgeting, Educational Finance, Elementary Secondary Education
Zachar, Sy – 1978
Plant operation currently consumes about 8 percent of an institution's budget (10-12 percent is not uncommon), of which half is expended on energy. In addition, the deferred maintenance of existing plant, a measure by which many institutions balanced their budget or minimized their deficits, can no longer be postponed. Nationally, an estimated $22…
Descriptors: Accountability, College Administration, Cost Effectiveness, Departments
Sidman, Bernard; Linstone, Robert T. – 1980
This guide to zero base budgeting (ZBB) offers information intended to be useful to those implementing this system in schools. Beginning with an explanation of zero base budgeting, the paper then enumerates the advantages of such a system. Zero base budgeting design is then explained as well as the assumptions that underlie the system. Suggested…
Descriptors: Educational Finance, Expenditures, Money Management, Program Budgeting

Moss, Charles E.; Gaither, Gerald H. – Journal of Higher Education, 1976
The concept of formula funding, the events leading to its development, the forces currently acting on formula funding, and anticipated trends are examined. All indications are that formula budgeting will continue and intensify in use. Certain needed refinements are suggested that stress flexibility. (Editor/LBH)
Descriptors: Accounting, Budgeting, Budgets, Educational Economics

Minahan, John P. – Journal of Higher Education, 1974
Discusses the theory of administrative cost accounting known as "internal pricing" for the purpose of describing how it is currently affecting the operations of academic departments. (Author)
Descriptors: Accountability, Accounting, Cost Effectiveness, Costs