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Integrated budget and planning processes in higher education: A case study
Abstract
American colleges and universities struggle to integrate their budget and planning processes. Without an ability to redirect budgetary resources towards plan priorities, the purpose for and outcome of many institutional planning activities is questionable. Planning and budgeting in higher education evolved from two different process orientations. Since prior studies rarely address these topics jointly, higher education literature lacks a substantive base of empirical research on budget and planning integration. This qualitative research case study attempted to understand how a research institution integrated budgeting and planning by studying three of its fiscally autonomous administrative units' resource allocation decisions and how leaders provided direction and support for these decisions. Qualitative data from interviews, historical documents and observations provided the basis for uncovering themes and patterns in the descriptive accounts of senior administrators, faculty and a governing board member. Common themes related to the planning process included listening to constituent views, involving faculty leadership, visioning, integrating unit and campus plans, sharing information internally, monitoring the environment, devoting resources to areas of existing strength, and maintaining an open decision process. Common budget themes included leveraging central resources by supporting highest priorities exclusively, encouraging interdisciplinary programming, and aligning new budget allocations with plan objectives. Data on the relationship between budgeting and planning suggested themes such as centralizing resource decision making to better focus budget allocations, building realistic faculty expectations about resources, and using written plans to enhance campus communications. Research participants regarded their institutional information systems as inadequate to assist their resource allocation decisions. Chief executives were viewed as setting the tone for planning and resource allocation processes, reinforcing a commitment to meaningful planning, seeking and focusing publicity, and keeping the process open to diverse opinions. Many participants perceived the need for other senior officers to rise above parochial concerns and purposefully seek cross-disciplinary programs. Most thought faculty played a minor role in planning and budgeting because their reward system failed to encourage faculty participation.
Subject Area
Higher education|School administration|School finance
Recommended Citation
Phelps, Kim Allen, "Integrated budget and planning processes in higher education: A case study" (1996). ETD collection for University of Nebraska-Lincoln. AAI9623634.
https://digitalcommons.unl.edu/dissertations/AAI9623634