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…

This article addresses how and why introductory management accounting courses could contribute to sustainable literacy. Drawing on pragmatic constructivism we develop a course design. We base our discussions on teaching experience from two Business Schools. The proposed course design discusses sustainability around five common themes; (i)…

The relevance of the studied problem is determined by the fact that the modern understanding of the essence of the fiscal control is based on the research of specific essential characteristics. As a rule, they are not of system nature and are not connected with studies of other characteristics. The aim of this article is a synthesis of the main…

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…

In this paper, a model and tool is proposed to assist universities and other mission-based organisations to ascertain systematically the optimal portfolio of projects, in any year, meeting the organisations risk tolerances and available funds. The model and tool presented build on previous work on university operations and decision support systems…

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…

A group of French universities modified the NCHEMS accounting method for use in a study of its budget control procedures and cost-evaluation methods. The conceptual differences in French university education (as compared to American higher education) are keyed to the adjustments in the accounting method. French universities, rather than being…

This paper examines the financial consequences of one section of Bill 47, which allowed Manitoba's parents to have "freedom of choice" when placing their children in school. The article traces the passage of Bill 47, the Public School Amendment Act, which the government of Manitoba rushed through the Legislative Assembly in 1996.…

Because Australian school principals are being given increasing autonomy, knowledge of basic accounting principles and skill in elementary financial management are becoming more necessary. This book attempts to supply school administrators with information needed to handle new accounting duties and to lay a foundation for future fuller involvement…

Results are presented that were obtained from application of the defined methodology to the 1972-73 operating budget of McMaster University. Programs were defined as instructional (degree) programs, research programs, and professional activities/public service programs. The calculation of program costs requires that crossovers be made from the…

The methodology employed in an analysis of expenditures on academic programs at McMaster University is presented. The general procedure was to provide expenditure data for instruction programs, research programs, and professional activities/public service programs. The results are aggregated to give expenditures per student by program and year…

A series of tables display the appropriated reserves and unappropriated funds arising from university operating accounts during fiscal year 1981-82 for each of the 43 provincially assisted universities and affiliated institutions in Ontario. Data are given for opening and closing balances and basic fund activity during the year. The five…

The Association of School Business Officials International has a Meritorious Budget Award Program designed specifically to meet Canadian needs. It is a budget recognition program to promote state-of-the-art practices in the development and presentation of school board budgets. Explains criteria and how to participate. (MLF)

This manual is intended to assist Peace Corps trainers in providing inservice technical training in small enterprise development. The following topics are covered: expectations and sharing of resources, problem analysis as a part of project identification, procedures in setting goals and objectives, steps in identifying project resources, the…

This manual is intended to assist Peace Corps trainers in providing preservice technical training in small enterprise development. The manual includes a total of 40 training sessions divided among 10 learning modules. The following topics are covered: the main principles of small enterprise development; Peace Corps volunteers as small enterprise…