EXPLORING THE IMPACT OF EXPENSE DISAGGREGATION AS A FINANCIAL MANAGEMENT TOOL IN PUBLIC INSTITUTIONS OF HIGHER EDUCATION THROUGH A MIXED METHODS APPROACH

dc.contributor.advisorJoyce, Philipen_US
dc.contributor.authorBaker, Dylan Ren_US
dc.contributor.departmentPublic Policyen_US
dc.contributor.publisherDigital Repository at the University of Marylanden_US
dc.contributor.publisherUniversity of Maryland (College Park, Md.)en_US
dc.date.accessioned2024-06-28T05:48:42Z
dc.date.available2024-06-28T05:48:42Z
dc.date.issued2024en_US
dc.description.abstractThis mixed methods dissertation investigates the impact that cost-disaggregating tools like the Delaware Cost Study (DCS) have on the expenditure patterns at large, public research universities. It draws on public budgeting and higher education finance literature to form a theory of action that hypothesizes that expense management at such institutions will result in the internal realignment of resources but will not alter the total amount spent. The quantitative model employs a 15-year panel data set comprised of financial and operational activity data for 69 R1 universities to tests the influence of DCS participation against this idea. The primary quantitative outcome shows that total costs are indeed not altered by cost disaggregation efforts, but that spending at universities employing such approaches is, on average, higher for Instruction and Scholarships and lower for Institutional Support and Student Service activities than the spending at non-DCS participants. The results inform the contrasting case selection strategy that highlights three similar constituted universities with differing quantitative results in an extensive interview-based qualitative analysis. The interviews detail the varied positive and negative outcomes of the use of DCS and similar tools, sheds light as to why the quantitative results occurred at each university, and documents the commonalities. Recommendations derived from the combined results of the two research methods signal key tenets that policy makers may utilize to enhance the effectiveness of public financial management for large, complex state-sponsored universities.en_US
dc.identifierhttps://doi.org/10.13016/rath-nnas
dc.identifier.urihttp://hdl.handle.net/1903/32809
dc.language.isoenen_US
dc.subject.pqcontrolledPublic policyen_US
dc.subject.pqcontrolledHigher education administrationen_US
dc.subject.pqcontrolledEducation financeen_US
dc.subject.pquncontrolledBudgetingen_US
dc.subject.pquncontrolledFinancial Managementen_US
dc.subject.pquncontrolledHigher Educationen_US
dc.subject.pquncontrolledPublic Policyen_US
dc.subject.pquncontrolledPublic Universitiesen_US
dc.titleEXPLORING THE IMPACT OF EXPENSE DISAGGREGATION AS A FINANCIAL MANAGEMENT TOOL IN PUBLIC INSTITUTIONS OF HIGHER EDUCATION THROUGH A MIXED METHODS APPROACHen_US
dc.typeDissertationen_US

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