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The university budget process: A case study
Author(s) -
Ferreri Linda B.,
Cowen Scott S.
Publication year - 1993
Publication title -
nonprofit management and leadership
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.844
H-Index - 54
eISSN - 1542-7854
pISSN - 1048-6682
DOI - 10.1002/nml.4130030307
Subject(s) - contingency , context (archaeology) , the arts , contingency plan , liberal arts education , contingency theory , state (computer science) , process (computing) , resource allocation , private school , resource (disambiguation) , public relations , political science , sociology , business , public administration , management , economics , mathematics education , computer science , higher education , psychology , law , paleontology , computer network , philosophy , linguistics , algorithm , biology , operating system
In the past, contingency theory has been used by researchers to explain what factors influence the design and implementation of budget systems. However, little of this research has been conducted in the context of nonprofit organizations, especially private universities. Previous research on university budgeting has focused on resource allocation issues, and most of these studies have involved state institutions, which differ in significant ways from private universities. This article presents the results of a case study of the budgeting systems within three schools of a private university. Using a contingency approach, it describes the characteristics of the schools' environments that appeared to affect the types of budget systems used by the three schools studied: a law school, a liberal arts school, and a school of management.