Borgia, Carl R.; Coyner, Randolph S. - In: Journal of Public Budgeting, Accounting & Financial … 7 (1995) 4, pp. 467-492
A survey of the chief academic officers at comprehensive colleges and universities in the United States reveals a move toward more rational budgeting systems in higher education over the last 20 years. Systems with a traditional approach to budgeting are still one of the major systems, but they...