Affiliation:
1. Virginia Polytechnic Institute and State University
2. The University of Kansas
3. Rice University
Abstract
Budgeting research often investigates the degree to which budgeting decisions are based upon rational, bureaucratic models. Because measures of instructional workload are indicative of the bureaucratic model in university budgeting, this paper examines: (1) the relationship between instructional workload and the budgeting of personnel positions and (2) how this relationship changes as personnel positions become more scarce. The longitudinal data gathered in this research suggest a direct relationship between the bureaucratic model and personnel allocations. In addition, the tendency to use the bureaucratic model increases as personnel positions become more scarce, a finding that differs from the results reported in the studies of dollar budgeting. The results of previous studies are integrated with the data reported here and implications of using the bureaucratic model in university budgeting are discussed.
Subject
Strategy and Management,Finance
Cited by
4 articles.
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