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Using Canada as the main context, it concludes that while the approaches can work at cross-purposes, they are functionally interconnected.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/research-report/","Research & Report",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/incentive-funding-meets-incentive-based-budgeting-a-study-of-their-convergence/596695/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/incentive-funding-meets-incentive-based-budgeting-a-study-of-their-convergence/596695.png","ImageObject",300,407,{"name":42,"@type":43},"Muffet","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-30","2026-10-15",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",5,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What two finance practices are compared in the study?","Question",{"text":63,"@type":64},"The study compares government performance funding with institutional incentive-based budgeting, both grounded in fiscal incentives.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"Why does the study use Canada as its main example?",{"text":68,"@type":64},"Canada is used because it has seen the most extensive mutual deployment of performance funding and incentive-based budgeting across provinces and public universities.",{"name":70,"@type":61,"acceptedAnswer":71},"What is the study’s main conclusion about the relationship between the two practices?",{"text":72,"@type":64},"Although they can sometimes work at cross-purposes, the study concludes they are functionally interconnected.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},596695,1792210142,{"code":4,"msg":82,"data":83},"success",[84,88,92,96,100,105,110,114,119,122,126],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":89,"show_sort_weight":90,"slug":91},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":93,"show_sort_weight":94,"slug":95},"Exam",70,"exam",{"id":55,"doc_module":4,"doc_module_name":25,"category_name":97,"show_sort_weight":98,"slug":99},"Comic",60,"comic",{"id":101,"doc_module":4,"doc_module_name":25,"category_name":102,"show_sort_weight":103,"slug":104},6,"Technology",50,"technology",{"id":106,"doc_module":4,"doc_module_name":25,"category_name":107,"show_sort_weight":108,"slug":109},7,"Healthcare",40,"healthcare",{"id":111,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":112,"slug":113},8,30,"research-report",{"id":115,"doc_module":4,"doc_module_name":25,"category_name":116,"show_sort_weight":117,"slug":118},9,"Religion & Spirituality",20,"religion-spirituality",{"id":117,"doc_module":4,"doc_module_name":25,"category_name":120,"show_sort_weight":117,"slug":121},"World Cup","world-cup",{"id":123,"doc_module":4,"doc_module_name":25,"category_name":124,"show_sort_weight":123,"slug":125},10,"Lifestyle","lifestyle",{"id":127,"doc_module":4,"doc_module_name":25,"category_name":128,"show_sort_weight":55,"slug":129},19,"General","general",{"code":4,"msg":82,"data":131},{"doc_id":79,"user_id":132,"nickname":42,"user_avatar":133,"doc_module":4,"category_id":111,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":139,"language":140,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":12,"update_tm":144,"read_time":145,"preview_page_count":4},962090768927,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","CSSHE  \nSCÉES  \nCanadian Journal of Higher Education Revue canadienne d’enseignement supérieur Volume 46, No. 4, 2016, pages 1-22  \nIncentive Funding Meets Incentive-Based Budgeting: Can They Coexist?  \nDaniel W. Lang University of Toronto  \nAbstract  \nTwo major developments in the financial management of higher education have occurred more or less contemporaneously: incentive or performance funding on the part of government and incentive-based budgeting on the part of institutions. Both are based on fiscal incentives. Despite their several inherent and interconnected similarities, incentive funding and incentivebased budgeting have been viewed and appraised on parallel tracks. This study investigates their convergence. In doing so, it sharpens the definitions of both, identifies their respective track records, and discusses problems that are chronic to both. The study concludes that although incentive funding and incentive-based budgeting are sometimes at cross-purposes, they are functionally interconnected. The study uses Canada as an example because it is the jurisdiction that so far has seen the most extensive mutual deployment of performance funding and incentive-based budgeting.  \nRésumé  \nDeux changements importants sont survenus plus ou moins simultanément dans la gestion financière de l’enseignement supérieur : le financement incitatif ou basé sur le rendement, pour ce qui est du gouvernement, et le budget basé sur des mesures incitatives, pour ce qui sont des institutions.  \nTous deux sont basés sur des incitatifs fiscaux. Malgré plusieurs similitudes inhérentes et inter-reliées, le financement incitatif et le budget basé sur des mesures incitatives ont été considérés et évalués en parallèle. Cette étude sepenche sur leur convergence. Ce faisant, elle en affine les définitions, identifie leurs résultats respectifs et traite des problèmes chroniques qui s’appliquent à tousles deux. L’étude conclut que, mêmesile financement incitatifetle budget  \nCJHE / RCES Volume 46, No. 4, 2016  \nIncentive Funding Meets Incentive Budgeting / D. W. Lang 2  \nbasé sur des mesures incitatives travaillent parfois à contre-courant, ils sont inter-reliés dans leurs fonctions. L’étude utilise le Canada comme exemple parce que, jusqu’à présent, c’est la juridiction qui a connu le plus important déploiement mutuel en matière de financement basé sur le rendement et enmatière de budget basé sur des mesures incitatives.  \nIntroduction  \nThe last 25 years has seen the introduction and evolution of two practices in the financing of public universities that are based on incentives: performance funding and incentivebased budgeting. Both are known by other names—for example,“incentive funding,” “setaside” funding,“matching” funding,“value-centred management,”“responsibility centre budgeting,”“value-centered management,” and even “every tub on its own bottom.” Despite contemporaneous timing and similar nomenclature, the two practices are not usually associated with one another. Performance funding is an instrument of public policy and is exercised “top down”by government. Incentive-based budgeting is a matter of institutional choice and strategy. One is mainly about revenue in the form of public subsidies, while the other is about all revenue and expense, in particular net revenue or expense.  \nOn closer examination, however, we see underlying organizational principles that are shared by both. Both address principal–agent relationships. Both assume that resource dependence determines much institutional behaviour. Both assume certain implicit relationships between patterns of revenue and patterns of expense. Both assume that all institutional cost functions are linear. Few assume that unit costs vary by institutional size, complexity, or mission. The problem is that governments and universities rarely share the same assumptions. This leads to some as yet unexamined questions. How can or should the two practices interact? Are they on a course to collisi","cbCaipdjxHjEn2Yx","https://ap.wps.com/l/cbCaipdjxHjEn2Yx","pdf",238107,22,"English","# Incentive Funding Meets Incentive Budgeting\n## Abstract\n## Introduction\n## Performance Funding","[{\"question\":\"What two finance practices are compared in the study?\",\"answer\":\"The study compares government performance funding with institutional incentive-based budgeting, both grounded in fiscal incentives.\"},{\"question\":\"Why does the study use Canada as its main example?\",\"answer\":\"Canada is used because it has seen the most extensive mutual deployment of performance funding and incentive-based budgeting across provinces and public universities.\"},{\"question\":\"What is the study’s main conclusion about the relationship between the two practices?\",\"answer\":\"Although they can sometimes work at cross-purposes, the study concludes they are functionally interconnected.\"}]","Incentive Funding Meets Incentive-Based Budgeting - A Study of Their Convergence | PDF",1792083543,55]