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.
Michael S. Willett, Damon P.S. Andrew and Mary E. Rudisill
David R. Bassett, Jeffrey T. Fairbrother, Lynn B. Panton, Philip E. Martin and Ann M. Swartz
slight declines but have remained well above 2008 levels. Departments at these three institutions are not permitted to limit enrollment growth. Iowa State University employs a responsibility-centered management (RCM) budget model in which enrollment growth was accompanied by additional resources