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The purpose of this study was to determine how deans of colleges within the state-supported, four-year universities in Texas use accounting information to allocate and control resources dedicated to faculty salaries, departmental operating expense, and instructional administration expense. Conclusions: 1. Communication is better between deans and financial officers at small universities than at large universities. 2. The relationship between line and staff appears to be misunderstood at several large universities. 3. Ten per cent of the deans at large universities and 2 per cent at small universities do not receive financial reports. 4. The financial reports, if comparative, usually compare year-to-date actual amounts with annual planned amounts. 5. Some of the deans keep their own set of financial records. 6. Deans are cost conscious and aware of the state formulas used in the state appropriation. 7. Many deans are frustrated and angry. 8. Most deans participate extensively in budgeting faculty salaries and departmental operating expense but 20 per cent do not participate in planning of instructional administration expense.

The purpose of this study was to determine the effects of Responsibility Centre Budgeting/Responsibility Centre Management (RCB/RCM) on the role of academic deans in a public university. A model was developed in the study, incorporating the traditional role of deans, the components of a responsibility centre budge, and current management theories. Using this model, a new dimension of the deans' decisional role emerged. The increased decision-making is characterized and bound by issues of autonomy, accountability, communication, and contingent factors. The research implies that the deans studied in this particular RCB/RCM system carry out roles similar to those of general managers in the for-profit sector. An implication for academics holding this expanded role is that knowledge and/or training in RCB/RCM systems is required. Additionally, workload generated by this type of system, and the accountability it imparts on deans, necessitates the assistance of individuals trained in budget preparation. / xi, 140 leaves ; 28 cm.