Abstract
This chapter aims to provide empirical evidence on budgeting practices in European universities through a cross-country universities analysis. We investigate what is the diffusion of given processes, allocation criteria and what actors have more the influence on budgeting, to what extent are budgeting practices related to the level of competition for funding and whether budgeting models with distinct practices can be identified. To this aim, we exploit evidence from the TRUE survey, which allows for the first time a systematic quantitative comparison of budgeting in European universities. The analysis reveals the complexity and multiplicity of budgeting practices, which contrasts with the taken-for-granted assumption that NPM reforms are leading to convergence towards a managerial model of resource allocation within universities.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Aghion, P., Dewatripont, M., Hoxby, C., Mas-Colell, A., & Sapir, A. (2008). Higher Aspirations: An Agenda for Reforming European Universities. Bruegel blueprint 5, July 2008.
Amaral, A., & Meek, V. L. (2003). The higher education managerial revolution? (Vol. 3). Springer Science & Business Media.
Auranen, O., & Nieminen, M. (2010). University research funding and publication performance—An international comparison. Research Policy, 39(6), 822–834.
Baruch, Y. (1999). Response rate in academic studies—A comparative analysis. Human Relations, 52(4), 421–438. doi:10.1177/001872679905200401.
Brunsson, N., & Sahlin-Andersson, K. (2000). Constructing organizations: The example of public sector reform. Organization studies, 21(4), 721–746.
Canhilal, S. K., Lepori, B., & Seeber, M. (2016). Decision-Making Power and Institutional Logic in Higher Education Institutions: A Comparative Analysis of European Universities. In Towards A Comparative Institutionalism: Forms, Dynamics And Logics Across The Organizational Fields Of Health Care And Higher Education (Research in the Sociology of Organizations, Volume 45) Emerald Group Publishing Limited, 45, 169–194.
Collins, L. M., & Lanza, S. T. (2013). Latent class and latent transition analysis: With applications in the social, behavioral, and health sciences (Vol. 718), Wiley.
Covaleski, M. A., & Dirsmith, M. W. (1988). An institutional perspective on the rise. Social Transformation and Fall of a University Budget Category, Administrative Science Quarterly, 33(4), 562–587.
European Commission. (2011). Progress in higher education reform across Europe—Funding Reform; Volume 1: Executive Summary and main report. Brussels.
Ezzamel, M. (1994). Organizational Change and Accounting: Understanding the Budgeting System in its Organizational Context, 15(2), 213–240.
James, L. R., Demaree, R. G., & Wolf, G. (1984). Estimating within-group interrater reliability with and without response bias. Journal of Applied Psychology, 69, 85–98.
Jarzabkowski, P. (2002). Centralised or Decentralised? Strategic Implications of Resource Allocation Types, 56, 5–32.
Jongbloed, B. (2008). Funding higher education: A view from Europe. Center for Higher Education Policy Studies‚ University of Twente. Brussels: European Commission‚ DG Education and Culture.
Laudel, G. (2006). The art of getting funded: How scientists adapt to their funding conditions. Science and Public Policy, 33(7), 489–504.
Lepori, B., Van den Besselaar, P., Dinges, M., Potì, B., Reale, E., Slipersæter, S., et al. (2007). Comparing the evolution of national research policies: What patterns of change? Science and Public Policy, 34(6), 372–388.
Lepori, B., Usher, J., & Montauti, M. (2013). Budgetary allocation and organizational characteristics of Higher Education Institutions: A review of existing studies and a framework for future research. Higher Education, 65(1), 59–78.
Musselin, C. (2007). Are universities specific organisations?. In Krücken, G., Kosmützky, A. & Torka, M. (eds.) Towards a Multiversity? Universities between Global Trends and National Traditions (pp. 63–84). Bielefeld: Transcript.
Paradeise, C., Reale, E., Bleiklie, I., & Ferlie, E. (2009). University governance: Western European comparative perspectives. Dordrecht: Springer.
Pfeffer, J., & Moore, W. L. (1980). Power in University budgeting: A replication and extension. Administrative Science Quarterly, 25, 637–653.
Pfeffer, J., & Salancik, G. R. (1974). Organizational decision making as a political process: The case of a University budget. Administrative Science Quarterly, 19(4), 135–151.
Reale, E., & Seeber, M. (2013). Instruments as empirical evidence for the analysis of Higher Education policies. Higher Education, 65(1), 135–151.
Seeber, M., Lepori, B., Montauti, M., Enders, J., De Boer, H., Weyer, E., et al. (2015). European universities as complete organizations? Understanding identity, hierarchy and rationality in public organizations. Public Management Review, 17(10), 1444–1474.
van Mierlo, H., Vermunt, J., & Rutte, C. (2009). Composing group-level constructs from individual-level survey data. Organizational Research Methods, 12(2), 368–392.
Wildavsky, A. (2002). Budgeting. A comparative theory of budgetary processes. New Brunswick: Transaction publishers.
Wildavsky, A. & Caiden, N. (2004). The new politics of the budgetary process. New York: Pearson Longman.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2017 The Author(s)
About this chapter
Cite this chapter
Seeber, M., Lepori, B. (2017). Budgeting Practices in European Universities. In: Bleiklie, I., Enders, J., Lepori, B. (eds) Managing Universities. Palgrave Studies in Global Higher Education. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-319-53865-5_4
Download citation
DOI: https://doi.org/10.1007/978-3-319-53865-5_4
Published:
Publisher Name: Palgrave Macmillan, Cham
Print ISBN: 978-3-319-53864-8
Online ISBN: 978-3-319-53865-5
eBook Packages: EducationEducation (R0)