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The attitudes of university administ...

Ward Ross, Andrea Rae.

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The attitudes of university administrators towards responsibility center budgeting.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	The attitudes of university administrators towards responsibility center budgeting./
作者:	Ward Ross, Andrea Rae.
面頁冊數:	248 p.
附註:	Source: Dissertation Abstracts International, Volume: 63-08, Section: A, page: 2814.
Contained By:	Dissertation Abstracts International63-08A.
標題:	Education, Higher. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3062778
ISBN:	049380188X

The attitudes of university administrators towards responsibility center budgeting.
Ward Ross, Andrea Rae.

The attitudes of university administrators towards responsibility center budgeting. - 248 p.

Source: Dissertation Abstracts International, Volume: 63-08, Section: A, page: 2814.

Thesis (Ph.D.)--Ohio University, 2002.

This study examines the perceptions of responsibility center budgeting that are held by chief executive officers, deans, chief financial officers and chief academic officers at institutions of higher education that have implemented a responsibility center budgeting system. The population for this study was selected using data obtained in a pilot study. A total of fifty-seven institutions were included. Surveys were sent to 54 chief executive officers, 55 chief academic officers, 56 chief financial officers, and 280 deans.

ISBN: 049380188XSubjects--Topical Terms:

543175
Education, Higher.

The attitudes of university administrators towards responsibility center budgeting.
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245 1 0 $a The attitudes of university administrators towards responsibility center budgeting.
300 $a 248 p.
500 $a Source: Dissertation Abstracts International, Volume: 63-08, Section: A, page: 2814.
500 $a Director: Gary O. Moden.
502 $a Thesis (Ph.D.)--Ohio University, 2002.
520 $a This study examines the perceptions of responsibility center budgeting that are held by chief executive officers, deans, chief financial officers and chief academic officers at institutions of higher education that have implemented a responsibility center budgeting system. The population for this study was selected using data obtained in a pilot study. A total of fifty-seven institutions were included. Surveys were sent to 54 chief executive officers, 55 chief academic officers, 56 chief financial officers, and 280 deans.
520 $a The survey instrument consisted of 12 questions, and was constructed using perceived problems and benefits of responsibility center budgeting. The first two questions solicited basic information. Questions three through nine contained a series of subquestions based on a five-point Likert-type scale. Each item surveyed the respondents regarding their perceptions about several aspects of RCB at their respective institution. The main question headings were: Implementation, Management, Student Service, Accountability, Benefits, Consequences, and Current Perceptions. Questions 10 through 12 were open-ended questions.
520 $a Data analysis was conducted using SPSS. Descriptive statistics and one-way analysis of variance tests (ANOVA) were produced to investigate for significant differences between the four groups for the Likert-type scaled questions. In the event that the ANOVA test indicated significant mean differences between groups, a Tukey HSD post hoc test was conducted to further examine the differences.
520 $a Significant differences are found for the sets of questions regarding implementation, management, and student service. No significant differences are found in the set of questions regarding accountability. Significant differences are found for some questions regarding benefits, consequences, and current perceptions of RCB.
520 $a Deans react least positively to most questions in the survey. CAOs and CEOs react most positively to the survey questions. Deans and CFOs often align in their perceptions. CAOs and CEOs often align in their perceptions. There is consensus among all groups that RCB is likely to remain in some format at their institution. Suggestions for future research include surveying service unit personnel and repeating the survey after more budget cycles have elapsed.
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