Title

"Rational" Models And Values In Contentious Situations: A Case Study Of A University Budgeting Process

Keywords

Accounting information systems; Budgeting; Decision support; Financial planning; Spreadsheets

Abstract

This paper describes the value-laden and contentious budgeting process in a large university system in the southeastern US. Budgets are computed using the "Flying Horse Model," based on historical enrollment in terms of semester credit hours, a "productivity factory" for faculty in each college and national average salary by college. The model is intended to make the process more "rational" and outcomes more equitable. A new version of this model is being developed following the knowledge management system design principles of Richardson, et al. (in press) which emphasize ethical issues. The model also illustrates new decision support software designed to enhance communication among stakeholders by better visualization of model results.

Publication Date

12-1-2006

Publication Title

Association for Information Systems - 12th Americas Conference On Information Systems, AMCIS 2006

Volume

3

Number of Pages

1588-1595

Document Type

Article; Proceedings Paper

Personal Identifier

scopus

Socpus ID

84870172419 (Scopus)

Source API URL

https://api.elsevier.com/content/abstract/scopus_id/84870172419

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