A Qualitative Study of the Use and Value of Financial Performance Indicators in Selected Community Colleges in the State of Texas as Perceived by their Chief Executive Officers

Use of this dissertation is restricted to the UNT Community. Off-campus users must log in to read.

Description

Throughout the United States, colleges and universities are faced with an increasing need for financial funding, while at the same time resources continue to diminish. With the limitations of available funds, community colleges must exhibit efficiencies in the operations of their institutions. External interests, such as governing boards and legislatures, require demonstration of efficient financial management. This evidence is then used to make decisions concerning future financial support for the community college. This study determined if community college chief executive officers use financial performance indicators as provided by the State Auditor's Office and if the chief executive officers of the ... continued below

Creation Information

Hase, Karla Luan Neeley December 1999.

Context

This dissertation is part of the collection entitled: UNT Theses and Dissertations and was provided by UNT Libraries to Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 124 times . More information about this dissertation can be viewed below.

Who

People and organizations associated with either the creation of this dissertation or its content.

Chair

Committee Members

Publisher

Rights Holder

For guidance see Citations, Rights, Re-Use.

  • Hase, Karla Luan Neeley

Provided By

UNT Libraries

With locations on the Denton campus of the University of North Texas and one in Dallas, UNT Libraries serves the school and the community by providing access to physical and online collections; The Portal to Texas History and UNT Digital Libraries; academic research, and much, much more.

Contact Us

What

Descriptive information to help identify this dissertation. Follow the links below to find similar items on the Digital Library.

Description

Throughout the United States, colleges and universities are faced with an increasing need for financial funding, while at the same time resources continue to diminish. With the limitations of available funds, community colleges must exhibit efficiencies in the operations of their institutions. External interests, such as governing boards and legislatures, require demonstration of efficient financial management. This evidence is then used to make decisions concerning future financial support for the community college. This study determined if community college chief executive officers use financial performance indicators as provided by the State Auditor's Office and if the chief executive officers of the community colleges value the compilation and the distribution of the financial performance indicators. In the selected colleges, many of the chief executive officers depend on their chief financial officer for understanding and application of financial performance indicators. The performance indicators distributed by the Auditor's Office captured only a snapshot of the college's performance, and failed to fully describe the whole college performance or specific financial events captured by the indicators. Though the indicators had flaws, either through incorrect data or lack of explanation, the CEOs did value their compilation because they provided a means for ‘getting the community college story' to decision makers external to the college.The State Auditor's performance indicators were developed using a university model. Because of the distinct difference in mission between the community college and the university, several of the indicators were not applicable to the community colleges. The CEOs suggested that another set of indicators be developed, using community college input, that would better capture the financial performance of the colleges. The new set of indicators should be simplified and measure only those areas, such as revenues and expenditures, that are truly comparable from one institution to another.

Language

Identifier

Unique identifying numbers for this dissertation in the Digital Library or other systems.

Collections

This dissertation is part of the following collection of related materials.

UNT Theses and Dissertations

Theses and dissertations represent a wealth of scholarly and artistic content created by masters and doctoral students in the degree-seeking process. Some ETDs in this collection are restricted to use by the UNT community.

What responsibilities do I have when using this dissertation?

When

Dates and time periods associated with this dissertation.

Creation Date

  • December 1999

Added to The UNT Digital Library

  • Sept. 24, 2007, 2:24 p.m.

Description Last Updated

  • April 13, 2016, 4:36 p.m.

Usage Statistics

When was this dissertation last used?

Yesterday: 0
Past 30 days: 0
Total Uses: 124

Where

Geographical information about where this dissertation originated or about its content.

Publication Place

Map Information

  • map marker Automatically generated Place Name coordinates.
  • map marker Automatically generated Publication Place coordinates.
  • Repositioning map may be required for optimal printing.

Mapped Locations

Interact With This Dissertation

Here are some suggestions for what to do next.

Start Reading

PDF Version Also Available for Download.

Citations, Rights, Re-Use

Hase, Karla Luan Neeley. A Qualitative Study of the Use and Value of Financial Performance Indicators in Selected Community Colleges in the State of Texas as Perceived by their Chief Executive Officers, dissertation, December 1999; Denton, Texas. (digital.library.unt.edu/ark:/67531/metadc2277/: accessed December 13, 2017), University of North Texas Libraries, Digital Library, digital.library.unt.edu; .