#EAIR2019 Programme

#EAIR2019 Programme

Assessing department/subject financial viability in a Canadian university

Track:

2

Responsible Management

Author:

Pierre Mercier, University of Ottawa, Canada

Single presentation - 30 Minutes

Room:

C-014

The notion of responsible management includes efficient and effective practices together with avoidance of risky financial maneuvers and lowering academic standards. In that context, how do we analyse the financial resources available and the appropriateness of the expenditures? This case study offers a transparent methodology to comprehensively identify the shares of institutional revenues and expenses associated with each department/subject in relation to how many students take each course. The student-weighted analysis is not new but the comprehensiveness of the parsing is the original contribution. The net result identifies subjects that costs less than they generate, balanced subjects, and subjects subsidized by others. Results are compared across subjects to identify factors correlated with the balance. This methodology provides a transparent image of decision-making at all levels on the road to responsible management.