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It analyzes the introduction process of a new FF and its relationship to SMAs, using semi-structured interviews with university administrators. Applying governmentality and calculative practices, the research links accounting calculations to governance in the post-secondary education sector, finding only minimal shifts in university behavior despite FF adjustments.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/funding-formulae-and-strategic-mandate-agreements-the-case-of-ontario-universities/597074/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/funding-formulae-and-strategic-mandate-agreements-the-case-of-ontario-universities/597074.png","ImageObject",300,407,{"name":92,"@type":93},"Rainbow Cat","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-10-15",true,{"@type":102,"interactionType":103,"userInteractionCount":24},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What are the main funding policy changes studied in Ontario universities between 2012 and 2018?","Question",{"text":112,"@type":113},"The study focuses on changes to the provincial government’s funding formula (FF) and the introduction of strategic mandate agreements (SMAs) and the mandatory strategic mandate agreement (SMA) in 2012.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How does the research explain the link between funding calculations and university governance?",{"text":117,"@type":113},"It uses governmentality and calculative practices to connect accounting calculations with governance in the post-secondary education sector.",{"name":119,"@type":110,"acceptedAnswer":120},"What effect does the study find from adjustments to the funding formula on university behavior?",{"text":121,"@type":113},"Despite adjustments to the FF, the study finds little meaningful change in university behavior, highlighting a complex dynamic between funding and strategic decision-making.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},597074,1792210353,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":24,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145,"preview_page_count":4},962090769181,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Funding Formulae and Strategic Mandate Agreements : The Case of Ontario Universities  \nStaci Kenno  \nUniversity of Detroit Mercy  \nBarbara Sainty Brock University  \nAbstract  \nThis study delves into the evolving landscape of post-secondary education in Ontario between 2012 and 2018, emphasizing accountability and transparency within public universities. Examining the provincial government’s funding formula (FF) and the introduction of strategic mandate agreements (SMAs), the research explores their impact on university strategy. This study investigates the introduction of a new FF, the process of its introduction, and its relation to SMAs. Utilizing semi-structured interviews with university administrators involved in the process, the research employs governmentality and the concept of calculative practices to connect accounting calculations with the governance of the post-secondary education sector. Despite FF adjustments, the study reveals minimal shifts in university behaviour, providing nuanced insights into the complex dynamics of university funding and strategic decision making.  \nKeywords: education sector, calculative practices, funding formula, strategy, accountability  \nRésumé  \nCette étude porte sur la transparence et la reddition de comptes des universités publiquesontariennes de 2012 à 2018, une période de changement pour l’enseignement postsecondaire. Elle explore l’impact du modèle de financement du gouvernement ontarien et de l’introduction d’ententes de mandats stratégiques (EMS) sur la stratégie des universités. Elle se penche sur l’entrée en vigueur d’un nouveau modèle de financement et sur son lien avec les EMS. Se basant sur des entrevues semi-structurées avec des administrateurs universitaires, la recherche s’appuie sur la gouvernementalité et le concept des pratiques de calcul pour mettre en lien les calculs comptables et la gouvernance dans le secteur de l’enseignement postsecondaire. Malgré les changements apportés au modèle de financement, l’étude révèledes changements mineurs dans le comportement des universités, permettant d’illustrerla relation dynamique complexe entre le financement universitaire et la prise de décisions stratégique.  \nMots-clés : Enseignement; pratiques de calcul; modèle de financement; stratégie; reddition de comptes  \nCanadian Journal of Higher Education | Revue canadienne d’enseignement supérieur  \n55:2 (2025)  \nINTRODUCTION  \nAccountability and strategic initiatives at public universities have become significant points for discussion and debate regarding what the government’s priorities are in the education sector. This increased emphasis on accountability and public scrutiny has tasked Ontario public universities and the government with determining how best to ensure the universities are building on their strengths while also ensuring students have access to innovative and affordable choices (Chiose, 2015; Herbert, 2016) . It is the link between these goals and the funding associated with achieving them that becomes tantamount to a university’s success. Asthe environment for university funding becomes more competitive, the strategy behind the use of funds becomes more important.  \nThere are 21 public universities in the province of Ontario. Combined, they garner over $3.5 billion of government money, and the allocation of those funds is not a trivial task. The calculation for disbursement of those funds, originally implemented in 1967, has been adjusted throughout the years but there has been minimal changes to the core principles of the structured calculation (Higher Education Quality Council of Ontario [HEQCO], 2015) . In addition to enrolment, a small portion of funding from the Ministry of Training Colleges and Universities (MTCU) was based on performance or outcomes.  \nThe introduction of the mandatory strategic mandate agreement (SMA) in 2012 positioned the Ontario government on the edge of changing the landscape of post-secondary education (PSE) . The SMAs would becom","cbCaivKdidL54d7X","https://ap.wps.com/l/cbCaivKdidL54d7X","pdf",1255735,17,"English","# Introduction\n# Literature Review\n## Funding Formulas\n## Strategic Planning","[{\"question\":\"What are the main funding policy changes studied in Ontario universities between 2012 and 2018?\",\"answer\":\"The study focuses on changes to the provincial government’s funding formula (FF) and the introduction of strategic mandate agreements (SMAs) and the mandatory strategic mandate agreement (SMA) in 2012.\"},{\"question\":\"How does the research explain the link between funding calculations and university governance?\",\"answer\":\"It uses governmentality and calculative practices to connect accounting calculations with governance in the post-secondary education sector.\"},{\"question\":\"What effect does the study find from adjustments to the funding formula on university behavior?\",\"answer\":\"Despite adjustments to the FF, the study finds little meaningful change in university behavior, highlighting a complex dynamic between funding and strategic decision-making.\"}]","Funding Formulae and Strategic Mandate Agreements - The Case of Ontario Universities | PDF",1792084321,43]