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Dissertation/Thesis Abstract

Mission Perspective Framework: Using Allocation Ratios to Determine Mission-Focus of South Dakota Regental Universities
by Niazi, Hassan Khan, Ed.D., University of South Dakota, 2020, 113; 28151483
Abstract (Summary)

The higher education sector is a complex industry that directly and indirectly impacts millions of people at various levels. The impact the higher education makes on the lives of students, faculty, staff, and the public is through the activities it carries out. These activities range from unprofitable mission-good activities that advance the achievement of the institution’s missions to profitable revenue-good activities that generate funding for mission-good activities. These activities consume resources and resources cost money. Thus, financial accountability is a critical concern for stakeholders of higher education institutions regardless of the form of organization. Among the various forms of higher education institutions, public higher education is the most dominant one. As such, it has the highest enrollment, revenue, and spending numbers. Due to its vast outreach, funding sources, and professional bureaucracy, public higher education institutions face the most accountability concerns from their stakeholders, especially in terms of maintaining a balance between mission-good and revenue-good activities. This study re-conceptualized the two-good framework by first modifying it to have just a mission-good perspective and then infusing it with the National Association of College and University Business Officers (NACUBO) functional expense classifications to create a Mission Perspective framework. This framework presents financial information in the mission context of the three core missions of the higher education: (a) teaching, (b) research, and (c) service to establish a common ground for cross-institutional comparison. Using the new framework, this study classified the functional expenses of regental universities in South Dakota into spending on core mission-good activities, activities that support the mission, and non-mission-good activities. Using these three focal points of the mission-good perspective, this study conducted a spending analysis of mission-good and non-mission-good activities of regental universities in South Dakota. The findings of the study revealed the changes in ratios of spending on the three focal points over a period of six years. Accordingly, the study recommended, among other things, improvements to the current financial reporting framework to provide a spending analysis of higher education institutions from the mission perspective.

Indexing (document details)
Advisor: Card, Karen
Commitee: De Jong, David, Card, Michael, Schmidt, Sara
School: University of South Dakota
Department: Educational Administration
School Location: United States -- South Dakota
Source: DAI-A 82/4(E), Dissertation Abstracts International
Subjects: Adult education, Educational administration, Higher education, Finance
Keywords: Allocation ratios, Functional expenses, Mission perspective, National Association of College and University Business Officers, Public higher education institutions, Two-good framework, Higher education administration, Mission-good activities, Stakeholders, South Dakota
Publication Number: 28151483
ISBN: 9798684671708
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