Towards decentralized and goal-oriented models of institutional resource allocation: The Spanish case

Higher Education

Volumn 51, Issue 4, 2006, Pages 589-617

  López, María José González ^a  

^a UNIVERSITY OF GRANADA   (Spain)

Author keywords

Decentralization of management; Formula funding; Internal resource allocation; Performance based financial incentives; Public financial management; University budgeting

Indexed keywords

EID: 33645750800     PISSN: 00181560     EISSN: None     Source Type: Journal    
DOI: 10.1007/s10734-004-1905-y     Document Type: Article

References (34)

1. Aceto, V. et al. (1998). A Proposal for Merit-Based Performance Funding for the State University of New York. Albany: State University of New York, Office of the Provost and Vice Chancellor for Academic Affairs, June.
2. Berry, R.H., ed. (1994). Management Accounting in Universities. London: The Chartered Institute of Management Accountants.
3. Bourn, M. (1994). 'A long and winding road: The evolution of devolution in universities', in Berry, R.H. (ed.), Management Accounting in Universities. London: The Chartered Institute of Management Accountants, 5-24.
4. Bricall, J.M. et al. (2000). Informe Universidad 2000. Barcelona, March.
5. Brown, M.A. and Wolf, D.M. (1993). 'Allocating budgets using performance criteria', in Altbach, P.G. and Johnstone, D.B. (eds.), The Funding of Higher Education. International Perspectives. New York: Garland Publishing, pp. 173-187.
6. Commonwealth Higher Education Management Service, C.H.E.M.S. (1998). 'Principles of Delegated Budgeting Guidelines for Universities'. Chems Paper 25. London, June.
7. Consejo De Universidades (2002). Estadistica universitaria 2001-2002. [http://www.mec.es/consejou/estadis/avan0102/311.html].
8. Flynn, N. and Strehl, F. (1996). Public Sector Management in Europe. Hertfordshire: Prentice Hall.
9. Galther, J. (1997). 'Development and Use of Performance Indicator Systems', Presented at the 19th European Association for Institutional Research Forum, University of Warwick, August.
10. Geuna, A. (2001). 'The changing rationale for European university research funding, are there negative unintended consequences?', Journal of Economic Issues 35(3), 607-632.
11. González López, M.J. (2003). 'Estudio comparative de los modelos de financiaciación de los sistemas públicos universitarios españoles', Presupuesto y gasto público 33, 101-121.
12. Hackman, J.D. (1985). 'Power and centrality in the allocation of resources in colleges and universities', Administrative Science Quarterly 30, 61-77.
13. Heads of University Management and Administration Network in Europe, Humane (2000). Resource Allocation Models, Report of the HUMANE Working Party. [http://www.ao.bham.ac.uk/aps/planning/RAMReview/]. 16 October 2003.
14. Hernández Armenteros, J. (2004). La Universidad española en cifras (2004). Madrid: Conferencia de Rectores de las Universidades Españolas (CRUE).
15. Hernández Armenteros, J. and Valverde Peña, F. (1998). 'La participación del usuario en la financiación de la enseñanza pública universitaria: especial referencia a Andalucía', Cuadernos de Trabajo de la Universidad de Jaén. Jaén: Servicio de Publicaciones de la Universidad de Jaén.
16. Jongbloed, B. (1998). 'Internal resource allocation in universities'. Presented at the 20th Annual European Association for Institutional Research Forum, and published in Higher Education Policy Studies, 298. Enschede: Center for Higher Education Policy Studies.
17. Jongbloed, B., Amaral, A., Kasanes, E. and Wilkin, L. (2000). Final Report on Spending Strategies. Spending Strategies: A Closer Look at the Financial Management of the European Universities, CRE Guide 3. Geneve: CRE.
18. Joyce, P.G. (1993). 'Using Performance Measures for Federal Budgeting: Proposals and Prospects', Public Budgeting and Finance 13(4), 3-17.
19. Layzell, D.T. (1998). 'Linking Performance to Funding Outcomes for Public Institutions of Higher Education: the US experience', European Journal of Education 33(1), 103-111.
20. Liefner, I. (2003). 'Funding, resource allocation, and performance in higher education systems', Higher Education 46(4), 469-489.
21. Massy, W.F. (1990). 'Budget decentralization at Stanford University', Planning for Higher Education 18(2), 39-55.
22. Massy, W.F. (1996). Resource Allocation in Higher Education. Michigan: The University of Michigan Press.
23. Mims, R.S. (1980). 'Resource allocation: stopgap or support for academic planning?', New Directions for Institutional Research 28, 57-72.
24. O.E.C.D. (1990). Financing Higher Education. Current Patterns. Paris: O.E.C.D.
25. Otten, C. (1996). 'Principles of budget allocation at the institutional level', Higher Education Management 8(1), 69-84.
26. Rekilä E., Larimo, M. and Tauriainen, K. (1999). 'Do changing state steering mechanisms have an impact on academia leadership at universities', Tertiary Education and Management 5(3), 261-277.
27. Seppanen, L.J. (1998). 'Performance Funding on the Bleeding Edge: No Improvement, No Funding', Asociation for Institutional Research (A.I.R.) Forum, Minneapolis (Minnesota), May. [http://ir-server.willamette.edu/forum98/15-519/ AIR9815-519.htm]. 19 June 2000.
28. Strauss, J., Curry, J. and Whalen, E. (1996). 'Revenue responsibility budgeting', in Massy, W.F. (ed.), Resource Allocation in Higher Education. Michigan: The University of Michigan Press, pp. 163-190.
29. Taylor, M.G. (1991). 'New financial models', Higher Education Management 3(3), 203-213.
30. The University of Birmingham (1998). Strategy, Planning, Resource Allocation & Indirect Cost Allocation.[http://bham.ac.uk/planning/resall. htm], 25 November 2000.
31. United States General Accounting Office (1997). Performance Budgeting. Past Initiatives Offer Insights for GPRA (Government Performance and Results Act) Implementation. General Accounting Office/Accounting and Information Management Division, Washington.
32. Williams, G. (1992). Changing Patterns of Finance in Higher Education. Buckingham: The Society for Research into Higher Education & Open University Press.
33. Woodhall, M. (1992). 'Changing sources and patterns of finance for higher education: A review of international trends', Higher Education in Europe 17(1), 141-149.
34. Ziderman, A. (1994). 'Enhancing the Financial Sustainability of Higher Education Institutions', in Salmi, J. and Verspoor, A.M. (ed.), Revitalizing Higher Education. Oxford: Pergamon.