Budgeting and ERP Control Systems in Third Level Educational Institutions: Some Evidence from the Republic of Ireland and the United Kingdom.

'A budget is not simply one facet of a plan, nor is it merely an expression of organisational policy: it is also a control mechanism' (Meredith and Mantel, 1995). Following an extensive literature review on budgeting within Corporations and Third Level Educational Institutions a mail survey questionnaire on the subject of budgeting and ERP control systems was sent to a selection of universities and third level institutions in the Republic of Ireland and the United Kingdom. The comparisons between budgeting within corporations and the third level educational sector are examined as well as the changing attitudes towards the 'traditional' budgeting methodologies. The emerging role ERP and information technology is having on budgeting processes is also investigated. Responses from the mail questionnaire were analysed to determine the budgeting and control methods adapted within third level educational institutions in the Republic of Ireland and the United Kingdom and to investigate the role of ERP and information technology on budgeting within the sector. The results of the emerging role ERP and information technology is having on budgeting processes is also investigated. Responses from the mail questionnaire were analysed to determine the budgeting and control methods adapted within third level educational institutions in the Republic of Ireland and the United Kingdom and to investigate the role of ERP and information technology on budgeting within the sector. The results of the survey highlight the emerging attitudes and changing role information technology and ERP is having on third level institutions. The research concludes that while some third level institutions have adapted ERP systems, many are still in the process of change. Despite the demand from heads of departments for 'on-line' access to 'real-time', 'accurate' budgetary information many third level institutions are still reporting 'historical financial information' to budget holders. Further research is required in relation to third level institutions who are reporting 'on-line' budgetary information to budget holders in order to establish the extent of improvements in budgetary control as a result of implementing ERP.

Level dc:type.qualificationlevel

masters

Grantor dc:publisher.institution

Dublin City University

Year dc:date.issued

2003

Author dc:creator

• Byrne, Stephen

Language dc:language

en