Definition
- Budgeting:
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A statement of an organization’s plans, priorities, goals, and objectives, expressed in financial terms, for a specific period of time (Gibson 2009).
- Sustainability:
-
The term sustainability is used to assess a situation, process, or tangible entity that is viable and enduring in the long term.
- Higher Education:
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Tertiary and post-secondary educational institutions.
- Budgeting for Sustainability in Higher Education:
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The process of developing, revising, evaluating, and monitoring budgeting policies and operations, budgets, and budget performance for sustainability in tertiary and post-secondary educational institutions.
Introduction
Many accepted definitions of budgeting conclude that budgeting is for short-term financial planning. For example Merchant (1981) describes budgeting as a system that is “a combination of information flows...
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References
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Brown, L. (2019). Budgeting for Sustainability in Higher Education. In: Leal Filho, W. (eds) Encyclopedia of Sustainability in Higher Education. Springer, Cham. https://doi.org/10.1007/978-3-319-63951-2_118-1
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DOI: https://doi.org/10.1007/978-3-319-63951-2_118-1
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