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Market pressures and external demands to sustain access, improve cost management and accountability, and increase productivity continue to persist in departments and schools of kinesiology. Confidence in the sustainability of an institution’s business model is eroding. To address these challenges, one possible approach for enhancing institutional performance, accountability, and stability is to revise an institution’s management process or budgeting model. Indicators suggest that many institutions are changing budget models to an incentive-based budgeting (IBB) system (i.e., responsibility-centered management [RCM]). The management strategies reviewed in this article are important for higher education budget administrators that implement, or are considering implementing, an IBB system as a means for assessing outcomes or institutional decision-making.
Willett is with the Department of Kinesiology, Indiana University, Bloomington, IN. Andrew is with the College of Human Sciences and Education, Louisiana State University, Baton Rouge, LA. Rudisill is with the School of Kinesiology, Auburn University, Auburn, AL.