[PDF] Effects Of An Incentive Based Budgeting System On Institutional Performance Indicators eBook

Author : Michael S. Willett
Publisher :
Page : 170 pages
File Size : 38,79 MB
Release :
Category : State universities and colleges
ISBN :

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The purpose of this exploratory longitudinal case study was to examine how the implementation of an Incentive Based Budgeting (IBB) system (i.e., Responsibility-Centered Management [RCM]) affected selected institutional performance indicators at the campus level and two comparable schools at a large Mid-Western public University. The value of addressing this problem was in applying the theory that an IBB system can lead to measurable changes in outcomes. The theoretical constructs that guide RCM, and that are consistent with experiences within an RCM environment, drive the outcomes from its implementation. These outcomes can lead to modifications in the implementation of RCM, or the perceived expectations of RCM, providing useful information to budget administrators. Performance indicators identified by the literature were referenced with measurable IBB outcomes. Longitudinal performance data were analyzed over a 23-year period at the flagship campus and two comparable schools within the campus system. Analysis of the data revealed significant differences between multiple pre- and post- RCM performance indicators as well as significant trending for other selected performance indicators. The main findings suggest that in most instances the application of the RCM model produced the expected results to address student needs and services. RCM had a significant measurable effect at the campus level illustrated by increases in financial assistance per student, increased funds for quality instruction and decreased teaching loads. Findings for the two comparable schools examined indicates that the application of the RCM model impacted the schools in similar ways with the exception of a significant difference between post- RCM performance indicators for total credit hours and total operating expense. These findings indicate that RCM facilitated increased total credit hour growth as well as total operating expenses post- RCM implementation for one of the schools. These differences were attributable to a shift in market interest impacting both schools. The implications of this study are important for higher education budget administrators that implement, or are considering implementing, an IBB system. These findings should be of interest to administrators when considering the selection and use of measurable institutional performance indicators as a means for assessing outcomes or in institutional decision-making.

Author : Douglas M. Priest
Publisher : Edward Elgar Publishing
Page : 272 pages
File Size : 31,85 MB
Release : 2002
Category : Education
ISBN :

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Financial incentives play an important role in the behaviour of public institutions of higher education. This title examines alternative uses of these financial incentives, and reviews the consequences of their implementation. The book explores areas including: faculty behaviour in an incentive-based environment; effects on teaching; evaluation of decentralized approaches to budgeting; efficiency implications at the state level; and the ramifications of revenue flux on institutional behaviour. Case studies from the University of Toronto, the University of Michigan and Indiana University are also presented, and the volume concludes with recommendations regarding possible implementation strategies.

Author : Joseph C. Burke
Publisher : Rockefeller Institute Press
Page : 354 pages
File Size : 32,24 MB
Release : 2002-10-10
Category : Political Science
ISBN : 143843636X

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This is the first comprehensive study of performance funding of public colleges and universities, which directly ties some state allocations to institutional results on designated indicators. The book examines performance funding as a national phenomenon, identifying the champions and critics of the program, the arguments for and against its adoption, the most common performance measures used for funding, the characteristics that separate stable from unstable initiatives, and the inherent possibilities and problems. The authors include case studies of performance funding in Tennessee, Missouri, Florida, Ohio, and South Carolina, and explore the reasons why Arkansas, Colorado, Kentucky, and Minnesota first adopted and later abandoned their programs. They examine problems with performance funding, such as the reluctance of the academic community to agree on reasonable goals for undergraduate education or the failure to apply performance funding to the academic departments that are mostly responsible for institutional results on many of the performance indicators. The contributors conclude that although the future of performance funding remains cloudy, one aspect is becoming clear—taxpayers are unlikely to continue to accept the proposition that performance should count in all endeavors except state funding for higher education. Contributors include E. Grady Brogue, Joseph C. Burke, Juan C. Copa, Patrick Dallet, Terri Lessard, Gary Moden, Dr. Robert B. Stein, Michael Williford, and David J. Wright.

Author : Isabell M. Welpe
Publisher : Springer
Page : 493 pages
File Size : 49,49 MB
Release : 2014-11-07
Category : Business & Economics
ISBN : 3319097857

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​This book contributes to the current discussion in society, politics and higher education on innovation capacity and the financial and non-financial incentives for researchers. The expert contributions in the book deal with implementation of incentive systems at higher education institutions in order to foster innovation. On the other hand, the book also discusses the extent to which governance structures from economy can be transferred to universities and how scientific performance can be measured and evaluated. This book is essential for decision-makers in knowledge-intensive organizations and higher-educational institutions dealing with the topic of performance management.

Author : Osman Cekic
Publisher : LAP Lambert Academic Publishing
Page : 148 pages
File Size : 39,4 MB
Release : 2010-04
Category :
ISBN : 9783838347370

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Recently, public higher education institutions have increasingly turned their attention to incentive based budgeting models as internal resource allocation models. However, these models have been criticized for bringing market forces, competitiveness, and business-like perceptions into the higher education environment. In recent years, the literature on incentive budgeting systems has grown; mostly, through institutional case studies. However, most of these studies focused on the formal structures and on the financial outcomes. The literature lacks any exploration of the effects that such changes have on an organization s culture. However, incentive based budgeting systems involve more than simply formulas. They also bring a new frame of mind into higher education organizations. Decentralization of the decision-making process is one such change that is attached to incentive based budgeting systems. Thus, incentive based budgeting models affect the whole institution, its formal and informal structures as well as its culture. This study focuses on responsibility center management (RCM) and its perceived effects on the culture of decision-making at a higher education institution.

Author : M. Robinson
Publisher : Springer
Page : 544 pages
File Size : 30,5 MB
Release : 2007-08-30
Category : Business & Economics
ISBN : 1137001526

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This book examines the theory and practice of performance budgeting, which aims make government more effective by linking the funding of government agencies to the results they deliver. Combining thematic studies and case studies, it clearly presents the diverse range of contemporary performance budgeting models and examines their effectiveness.

Author : F Stevens Redburn
Publisher : Routledge
Page : 410 pages
File Size : 44,85 MB
Release : 2015-01-28
Category : Business & Economics
ISBN : 1317462947

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This book provides a fresh look at the process by which governments hold themselves accountable to their citizens for performance. Unlike the plethora of other books in the field, it examines all aspects of the Performance Management and Budgeting issue, not only from the federal, state, and local perspectives, but also internationally in both developing and developed countries.Covering both conceptual and theoretical frameworks in performance management and budget, the book analyzes the effectiveness of different approaches. Featuring insights from a group of distinguished contributors, it ties current performance management approaches into the century-old literature on public sector reform and management, and presents arguments for and against performance management as well as recommendations on how to improve the enterprise.

Author : Christiane Lorenz
Publisher : Springer Science & Business Media
Page : 152 pages
File Size : 43,54 MB
Release : 2012-02-02
Category : Business & Economics
ISBN : 3834934836

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Derived from the international literature on experiences with performance budgeting five elements which constitute performance budgeting as a comprehensive system can be identified in this book. This new definition is then applied to the German state level in order to investigate whether performance budgeting is effective in Germany, in detail, whether it actually leads to a reduction of public expenditure. With a survey in the state Ministries of Finance and an individually constructed panel dataset, the impact of the German performance budgeting reforms on their major aim, the enhancement of fiscal discipline, is empirically analyzed. The main result is that the potential of expenditure savings is prolonged by the enormous investments in the beginning.

Author : Kevin J. Dougherty
Publisher : JHU Press
Page : 276 pages
File Size : 21,34 MB
Release : 2016-10-04
Category : Education
ISBN : 142142083X

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Ultimately, the authors recommend that states create new ways of helping colleges with many at-risk students, define performance indicators and measures better tailored to institutional missions, and improve the capacity of colleges to engage in organizational learning.