The budget information systems of selected colleges and universities in the state of Virginia as described and perceived by budget managers

• Main Author: Earl, Archie William, SR.
• Format: Others
• Language: English
• Published: W&M ScholarWorks 1986
• Subjects: Education Economics; Higher Education
• Online Access: https://scholarworks.wm.edu/etd/1539618738; https://scholarworks.wm.edu/cgi/viewcontent.cgi?article=1948&context=etd

The purpose of this study was to describe the budget information systems of selected colleges and universities in the Commonwealth of Virginia along with their advantages and disadvantages as perceived by budget managers.;Ten institutions were selected to participate in the study so as to assure the inclusion of at least one of each of the various types of colleges and universities in Virginia. The data needed to describe the budget information systems were collected via personal interviews with key budget information system personnel at the selected institutions. Data needed to describe the advantages and disadvantages of the budget information systems, as perceived by budget managers, and to test the hypotheses were collected via personal interviews with, and mailed questionnaires to, budget managers.;To analyze the data, the researcher divided the BISs into two categories. BISs without terminals for their budget managers were designated as the first category. Those with them were designated as second.;It was found that BISs with terminals are decidedly more decentralized than BISs without them in regard to the entry of budget transfer data into the computer. The entry of purchasing and stores data into the computer tends to be more decentralized in BISs without terminals than in those with them. BISs with terminals are more decentralized than those without them in regard to the entry of accounting data. Sixty-seven percent of the BISs with terminals provide their budget managers with computerized stores form data that are no more up-to-date than that with which 75% of the BISs without terminals provide their budget managers. Budget managers of BISs with terminals have access to more up-to-date computerized budget information about requisitions than do those of BISs without terminals. Budget managers with terminals perceived their BISs as more advantageous than budget managers without terminals perceived theirs.