This research explores responsible investment practices at Canadian and international universities. We analyze universities' "Statement of Investment Policy and Procedures" and "Responsible Investing Policies" to understand how responsible investing is included and how this varies by region. Our results show that most…

There are many different schooling options, and we welcome them all under the broad umbrella of choice. But not all educational choice programs are created equal. EdChoice highlights and promotes the programs that create the most pathways for students to lead successful lives. This guide focuses on education savings accounts (ESAs), tax-credit…

Universities are facing increasing external pressures to compete for external funding and to develop mixed economies comprising both state budget funding and external sources. This study aims to provide empirical and theoretical insights by utilising the Resource Dependence Theory and the Ecology of Games Metaphor to examine how Finnish…

Universities face an uncertain funding environment and turbulent marketplace. Financial scenario modelling offers a potential mechanism to assist in navigating a way forward. Our previous paper on UK universities' practice found some variation in the sophistication of the approaches taken, but the overall impression was of a relatively simple…

Recessions may disproportionally affect school districts, especially with established fiscal institutions and policies including balanced budget requirements, tax and expenditure limitations, and school finance reforms. Analyzing the Great Recession and school districts in the United States between 2003 and 2016, we estimated…

This policy brief discusses "switchers" and "non-switchers" in the context of choice programs with broad eligibility (universal and near-universal choice programs). Switchers are students who would have enrolled in a public school without any financial assistance from a choice program. Non-switchers are students who would have…

This mixed methods dissertation investigates the impact that cost-disaggregating tools like the Delaware Cost Study (DCS) have on the expenditure patterns at large, public research universities. It draws on public budgeting and higher education finance literature to form a theory of action that hypothesizes that expense management at such…

Thailand 4.0 is an ambitious reform strategy that seeks to offset the impact of the Thai aging population by transitioning the economy towards a knowledge-based society skilled in advanced technology. Education reforms are paramount for Thailand 4.0 to succeed; however, significant challenges exist that draw into question the capabilities and…

Implementation of ESA programs will not be easy. The ESA model is novel and foreign to most state education agencies, which have little to no experience with helping families purchase a wide variety of educational goods and services using government funds. Even if agencies had the relevant experience, ESA programs are complex, involving millions…

This chapter is intended for practitioners and scholars seeking to learn more about organizational finances. A hallmark of the U.S. higher education system is its heterogeneity. From research universities to community colleges, each institution seeks to excel in serving its respective mission. To do so, the institution must have a viable business…

The demand for proper financial management in schools is dictated by the South African Schools Act 84 of 1996, Section 43(1), according to which public schools must retain a suitably qualified accountant registered in terms of the Public Accountants and Auditors Act, 1991 (Act No.80 of 1991), to audit the school's financial records and statements.…

This annual publication of "The ABCs of School Choice" is a comprehensive, data-rich guide to every private school choice program in America. This edition of "The ABCs of School Choice" defines each of the six types of school choice: education savings accounts, vouchers, tax-credit scholarships, tax-credit education savings…

The Region 14 Comprehensive Center (R14CC) is one of 20 technical assistance centers supported under the U.S. Department of Education's Comprehensive Centers program from 2019 to 2024. The center works to drive educational change in Arkansas, Louisiana, and Texas so that every student has the opportunity to thrive. Collaborative, customized,…

Managing school finances by school governing bodies (SGBs) in South African secondary schools has proven to be a challenge that has several negative consequences for education, infrastructure, and other resources. The purpose of this article was to assess the efficiency of financial management systems (FMSs) in selected schools in the Amathole…

The NACUBO-Commonfund Study of Endowments (NCSE) for fiscal year 2023 marks the 50th consecutive year that NACUBO has published a Study of the endowments of institutions of higher learning. It would not be an overstatement to say that the Study chronicled five decades of unparalleled change. The investment industry and endowment management have…