Visiting assistant professor of accounting at the University of North Carolina at Charlotte.
From the Field
The university budget process: A case study
Article first published online: 12 SEP 2006
Copyright © 1993 Wiley Periodicals, Inc., A Wiley Company
Nonprofit Management and Leadership
Volume 3, Issue 3, pages 299–311, Spring 1993
How to Cite
Ferreri, L. B. and Cowen, S. S. (1993), The university budget process: A case study. Nonprofit Management and Leadership, 3: 299–311. doi: 10.1002/nml.4130030307
- Issue published online: 12 SEP 2006
- Article first published online: 12 SEP 2006
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.