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Financial Sustainability in Private Colleges and Universities; Measuring Return on Net Assets and Assessing Business Strategy.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Financial Sustainability in Private Colleges and Universities; Measuring Return on Net Assets and Assessing Business Strategy./
作者:	Good, Christopher.
面頁冊數:	1 online resource (149 pages)
附註:	Source: Dissertations Abstracts International, Volume: 85-12, Section: A.
Contained By:	Dissertations Abstracts International85-12A.
標題:	Education policy. -
電子資源:	click for full text (PQDT)
ISBN:	9798382840161

Financial Sustainability in Private Colleges and Universities; Measuring Return on Net Assets and Assessing Business Strategy.
Good, Christopher.

Financial Sustainability in Private Colleges and Universities; Measuring Return on Net Assets and Assessing Business Strategy. - 1 online resource (149 pages)

Source: Dissertations Abstracts International, Volume: 85-12, Section: A.

Thesis (Ed.D.)--University of Pennsylvania, 2024.

Includes bibliographical references

Higher education institutions are facing a challenging operating environment as enrollment declines pressure revenue, inflation pressures budgets, endowment earnings remain volatile, and concerns that fewer Americans see the value of post-secondary education threaten institutions' financial viability. Policymakers and Boards rely on financial ratios to measure institutions financial viability, though there are drawbacks to financial ratio analysis, including that financial ratios are current or historical looking, rather than forward looking. Institutions employ a range of strategies in response to operational challenges, including focusing on market position and the competitive landscape, as well as pursuing revenue diversity, alternative revenue growth and expense management. Institutions have pursued management strategies to counteract conditions of decline including joint ventures, programs, partnerships, mergers, and privatization as well as communication strategies to build a comprehensive campus response to challenges. These strategies are assessed, albeit infrequently, in the context of long-range planning models to guide management decision making - drawing some parallels to scenario planning best practices in corporations. A limited body of research correlates strategy with financial and operating performance. This dissertation addresses measures of financial sustainability in private non-profit academic institutions. An explanatory sequential mixed methods design was used from a pragmatic research view, in which quantitative data was collected, and quantitative results were explained with in-depth qualitative data. Financial data (including IRS 990, IPEDS and Ratings Agency data as well as underlying financial statements) was collected from private non-profit institutions to measure financial sustainability and assess Return on Net Assets of institutions. Interviews with the administrative leadership of institutions which have demonstrated the highest Return on Net Assets from 2004 - 2022 were conducted, to explore illustrative case studies of actionable strategies of progress towards financial sustainability. The results of the study provide a clearer sense of the quantitative and qualitative methods utilized by leadership of academic institutions in making decisions related to long term financial sustainability and viability. Given the financial pressures facing academic institutions, a clearer understanding of decision-making methods may facilitate strategies for financial sustainability and education policy.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2024

Mode of access: World Wide Web

ISBN: 9798382840161Subjects--Topical Terms:

1107727
Education policy.
Subjects--Index Terms:

Financial sustainabilityIndex Terms--Genre/Form:

554714
Electronic books.

Financial Sustainability in Private Colleges and Universities; Measuring Return on Net Assets and Assessing Business Strategy.
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