The purpose of this qualitative, descriptive study was to explore how school administrators described their understanding of the decision-making process in the allocation of funds to urban elementary schools in New York. Twelve participants took part in online questionnaires followed by Zoom interviews. A convenience sample of principals were…

This classroom activity helps students tie together the concepts of absorption costing for inventory, selling and administrative (SA) cost calculations, and sales price decisions. It shows students how all costs fit together and are used to make business and pricing decisions, synthesizing discrete sections of most managerial or cost accounting…

Purpose: The main objective of the paper is to develop an investment model using data envelopment analysis (DEA) that provides a decision-making framework to allocate resources efficiently, such that the relative efficiency is improved within an available investment budget. Design/methodology/approach: Firstly, DEA models are used to evaluate the…

This study focused on the allocation decisions that college and university leaders make with potentially transformational donations and their associated decision-making processes. A gift was defined as potentially transformational if it was: 1) unrestricted and 2) exceeded 25% of an organization's annual revenues or existing endowment. These types…

Traditional functional budgets are useful for planning under predictable business environments. However, due to increased competition, changes in technology, consumer attitudes, and economic factors affecting supply chains, accountants must understand the characteristics of risk and uncertainty. Additionally, businesses now have access to…

The role of the provost--the chief academic officer--has never been more critical or challenging. Tasked with overseeing the academic mission of colleges and universities, provosts manage a wide range of responsibilities, from guiding institutional strategy and resource allocation to navigating faculty relationships, student success, and…

In response to uncertain times, liberal democracies aspire to develop anticipatory practices that usher in changes in policies and governance. These practices include creating visions and implementing roadmaps, which seek to address, and ultimately preempt, future challenges (Anderson, 2010). While such practices are increasingly implemented today…

The annual budgeting process is a valuable opportunity for districts to systematically examine both resource use and programming. They can then use the findings to optimize resource use and improve program efficacy in ways that will lead to increased student achievement. Bo Yan and Thomas Aberli discuss three root causes for districts' inability…

This paper explores the regulators' perspective and demonstrates how legitimacy deficits of private universities outweigh performance results in decisions regarding university inspections. We examined the period when the regulator had an urgent claim on Russian universities, particularly during the campaign to 'clean the system of higher…

The study examined the perception of undergraduate students towards choosing the broiler value chain (BVC) business as a vocation after graduation. A questionnaire was used to collect cross-sectional data from 728 students in 4 universities. The findings show that the overall perception index of students somewhat agrees that there were…

Locally-elected school boards have wide discretion over allocating money among the schools in their district, yet we know relatively little about how they decide "which schools get what." I argue that electoral incentives are one factor that can influence the distribution of resources: board members will direct spending toward schools…

Business school deans at public and private research universities today face particular fiscal challenges due to declining MBA enrollment, shifting student enrollment choices and changing international student enrollment trends. Social and political forces such as the COVID-19 pandemic and recent social justice movements also impacted college…

This paper argues that a data-driven, niche-focused approach to strategy development will assist Higher Education Institutions to direct their financial resources to greater effect by providing a more tailored service to students, therefore, increasing student satisfaction and creating brand loyalty. This approach will give institutions greater…

Amidst debates over book-banning and diversity legislation, this study investigated teachers' literature selection processes, emphasizing the impact of mandates on decision-making. Employing a mixed method design, the research analyzed quantitative survey data from 60 middle-grade teachers, revealing a stable emphasis on specific text…

In this paper, we employ Punctuated Equilibrium Theory to consider institutions' shifting goals, priorities, and constraints, and to explore the nature of change at colleges and universities in the United States. By exploiting annual changes in institutional budget decisions over a 29-year period, we seek to understand the extent to which…