The Bureaucratic Model in University Budgeting: An Alternative Explanation to Power

Author:

Schick Allen G.1,Sherr Lawrence A.2,Tuggle Francis D.3

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.

Publisher

SAGE Publications

Subject

Strategy and Management,Finance

Cited by 4 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. Authority and Power in Organizational Decision Making: The Case of a University Personnel Budget;Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration;2009-04-08

2. Technology, power, and structure: Developing a model of the effects of automation on liberal arts college libraries;Library & Information Science Research;1997-01

3. A framework for empirically investigating the power of functional units in organizations;Scandinavian Journal of Management;1995-09

4. Accounting and budgeting systems: The issue of congruency;Journal of Accounting and Public Policy;1984-12

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