| Article ID: | iaor19961513 |
| Country: | United States |
| Volume: | 7 |
| Start Page Number: | 467 |
| End Page Number: | 492 |
| Publication Date: | Jul 1996 |
| Journal: | Public Budgeting and Financial Management |
| Authors: | Borgia Carl R., Coyner Randolph S. |
| Keywords: | management, planning, education, government, statistics: empirical, statistics: sampling |
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 no longer dominate. Three other major systems found in higher education are rational systems: planning, programming, and budgeting systems (PPBS); combination PPBS and zero-base systems; and comibnation PPBS, zero-base, and performance systems. These three systems are more prevalent, appropriate and satisfactory than traditional systems.