University Budgeting: Administrative Perspective, Budget Structure, and Budget Process

Abstract

Budgeting in universities has been viewed most often from the perspective of the department or resource recipient. This paper adds the administrative perspective, the budget structure, and the openness of the budget process to the departmental perspective in order to develop a greater understanding of university budgeting. Several hypotheses about the relative use of objective criteria and political power in budgeting critical resources are proposed.