Public universities are not for-profit businesses with an easy-to-understand bottom line: their financial reports are not designed to convey information to the public fully or to reflect all the costs of teaching and research. Financial reports do track every dollar in accordance with the accounting rules required by auditors, but they do not…

Focusing on the University of Wisconsin budgeting system, this paper studies the interrelationship between political and institutional forces of conformity. Institutionalization processes as expressed through the budget seem to be infused with power and self-interest within the organization and in extraorganizational relations. Includes 64…

This report documents the impact upon Ontario (Canada) universities of a continuous decline in university funding over the past two decades, coupled with major cutbacks in the past year, that have reduced provincial government grants, partially deregulated university tuition fees, and reorganized student aid initiatives. In text and 23 figures the…