Learning Resources

Abstract: This article provides an overview of the process for the design of a new institutional chart of accounts. It includes some background as to the nature and purpose of a chart of accounts and also speaks to the details of the design process. Implications for data security and usability through design are highlighted, and practical tips on the process to ensure inclusion are featured.

Abstract: A budget model shapes the way a campus operates in a fundamental way. Redesigning a campus budget model could actually happen relatively quickly from a technical standpoint. However, extensive engagement, collaboration, and conversation are key to a successful implementation. In this article, the authors chart the budget model redesign process at UC Riverside, which followed a uniquely grassroots approach. Changing the budget model at UC Riverside was about changing mind-sets, incentives, and behaviors—not just about the numbers. UC Riverside’s phased approach to its redesign process may be instructive to other higher education institutions considering undertaking such a major change initiative.

Abstract: College and university credit ratings directly affect institutional budgeting and planning. Hence, they should be of special concern to those charged with institutional planning. This article underscores the critical role that the ratings issued by two major rating agencies play in institutional finances and planning. Because rating agencies take into account a broad range of criteria, credit ratings remain a robust indicator of creditworthiness and can serve as signaling devices regarding institutional market positioning. Therefore, decision makers should be aware of the importance of ratings as they seek to compete for students and resources in the short run and plan for the long term.

Abstract: Looking for tools to help make your next planning or campus project easier? SCUP’s Resource & Budget Planning Advisory Group generated practical analyses of and insights toward tools and processes that can help you today and with projects to come. Integrated Resource and Budget Planning at Colleges and Universities is the culmination of several years of discussions, face-to-face roundtables, conference calls, and virtual meetings. There is a bit of opinion and some original research, but this publication is mostly very practical descriptions, analysis, and insights into tools and processes. We hope you find it to be informative, interesting, and useful. Each chapter will give you a tool that was crafted by experienced, on-campus peer-practitioners.

Abstract: This article explains the cost of education in public research universities. “Price,” meaning “tuition,” is often incorrectly substituted for “cost,” meaning expenditures by the university that make the education possible. University cost is disaggregated to enable readers to distinguish between the costs associated with providing education to students and the costs of other non-educational activities that tend to produce their own revenue. While tuition has increased rapidly, real cost per student for providing education has been roughly constant for nearly 20 years. Increased revenue from tuition has been almost precisely offset by reduced revenue from state appropriations.

Abstract: How have presidential leadership strategy, decision approaches, and institutional culture preferences influenced fund-raising effectiveness at a historically Black college for women? These conceptual dimensions guided a qualitative study that interviewed three recent Spelman College presidents and investigated documentary evidence to develop an understanding of each president's relative successes. Although generalizability is not possible when studying a single institution, the three very individualistic approaches to fund-raising adopted by these presidents indicate the contextual nature of fund-raising effectiveness and highlight the need for knowledgeable institutional planners who understand each of these conceptual dimensions to accommodate the varying contexts of their institutions.

Abstract: The capital renewal and replacement of the nation’s public higher education facilities has been a growing problem for several decades. While the need for new and improved facilities has increased over the years, many campuses simply have too many aging infrastructures that are too costly to replace. This, at a time when we have less than favorable economic conditions, only adds to the situation. As the age, size, and complexity of buildings continue to grow, so too does the amount of maintenance funding required to keep buildings in good working order. The purpose of this study was to assess and compare the 50 states’ efforts of funding public higher education capital needs. This study investigated areas relating to capital needs financing, planning, decision-making processes used in each state, available funding, and future directions in the various states. Of the 50 states, 41 states responded, representing 82 percent of the 50 states.

Abstract: Book review of The Advancement President and the Academy, eidted by Mary Kay Murphy. ACE/Oryx Press, 1997. 153 pages. ISBN 1-57356-028-6. Pull quotes: "The advancement president must live out a commitment to intellectual life."