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An analysis of the effects of respon...

Strand, Larry D.

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An analysis of the effects of responsibility-centered budgeting on strategic planning in small private colleges and universities.

Record Type:	Electronic resources : Monograph/item
Title/Author:	An analysis of the effects of responsibility-centered budgeting on strategic planning in small private colleges and universities./
Author:	Strand, Larry D.
Description:	220 p.
Notes:	Source: Dissertation Abstracts International, Volume: 67-07, Section: A, page: 2416.
Contained By:	Dissertation Abstracts International67-07A.
Subject:	Education, Finance. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3224172
ISBN:	9780542780608

An analysis of the effects of responsibility-centered budgeting on strategic planning in small private colleges and universities.
Strand, Larry D.

An analysis of the effects of responsibility-centered budgeting on strategic planning in small private colleges and universities. - 220 p.

Source: Dissertation Abstracts International, Volume: 67-07, Section: A, page: 2416.

Thesis (Ed.D.)--Pepperdine University, 2006.

The issue of strategic planning in many small private institutions of higher education has been a secondary activity to the expense driven budget process. The competitive forces of change in higher education call for innovation, flexibility, and participative management of their revenue. This study was conducted to gain more knowledge about the use of two types of budgets, namely responsibility-centered (RCB) and incremental expense budgets (IEB) and their impact on long-term strategic planning. A validated 30 item Likert scale, 2 ranking item plus 6 demographic item questionnaire was mailed to chief business officers and chief academic officers of 105 small and medium-sized private educational institutions. Their responses shed light on the benefits of the RCB model over the IEB process. CFOs (56% return) and CAOs (60% return) reported that 79% of respondents used IEBs and 21%, RCBs. However, 85% of both groups agreed that the IEP had constraints because these budgets tended to be year-to-year based on student tuition. Sixty-four percent indicated that their administration would not resist a change to a new budget process. Both CFOs and CAOs using either budget process favor the RCB model to increase innovation and creativity at the institution. All agreed that the RCB promoted greater participation in the budget process. To administer an RCB budget process, CFOs and CAOs ranked servant leadership, visionary, academic leader, and team player, respectively, as the top four leadership traits required by CAO to implement the RCB. However, for CFOs, both groups ranked servant leadership, team player, visionary, and change agent as the top four traits. Both groups indicated that the final authority of the budget process rested with the CFO, not the CAO. Both groups shared the view that there was competitive maneuvering among the senior administrators throughout either process. Future studies should address the dynamics of change before during and after implementing an RCB budget. In addition, a study should be conducted of required education and skills to lead the RCB process.

ISBN: 9780542780608Subjects--Topical Terms:

1020300
Education, Finance.

An analysis of the effects of responsibility-centered budgeting on strategic planning in small private colleges and universities.
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520 $a The issue of strategic planning in many small private institutions of higher education has been a secondary activity to the expense driven budget process. The competitive forces of change in higher education call for innovation, flexibility, and participative management of their revenue. This study was conducted to gain more knowledge about the use of two types of budgets, namely responsibility-centered (RCB) and incremental expense budgets (IEB) and their impact on long-term strategic planning. A validated 30 item Likert scale, 2 ranking item plus 6 demographic item questionnaire was mailed to chief business officers and chief academic officers of 105 small and medium-sized private educational institutions. Their responses shed light on the benefits of the RCB model over the IEB process. CFOs (56% return) and CAOs (60% return) reported that 79% of respondents used IEBs and 21%, RCBs. However, 85% of both groups agreed that the IEP had constraints because these budgets tended to be year-to-year based on student tuition. Sixty-four percent indicated that their administration would not resist a change to a new budget process. Both CFOs and CAOs using either budget process favor the RCB model to increase innovation and creativity at the institution. All agreed that the RCB promoted greater participation in the budget process. To administer an RCB budget process, CFOs and CAOs ranked servant leadership, visionary, academic leader, and team player, respectively, as the top four leadership traits required by CAO to implement the RCB. However, for CFOs, both groups ranked servant leadership, team player, visionary, and change agent as the top four traits. Both groups indicated that the final authority of the budget process rested with the CFO, not the CAO. Both groups shared the view that there was competitive maneuvering among the senior administrators throughout either process. Future studies should address the dynamics of change before during and after implementing an RCB budget. In addition, a study should be conducted of required education and skills to lead the RCB process.
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