Principles Based Budgeting: Resources for Revisioning Academic Planning


  • Dante Carter University of Saskatchewan
  • Tasnim Jaisee University of Saskatchewan
  • Lorelei Nickel University of Saskatchewan
  • Suresh Kalagnanam University of Saskatchewan



deep-rooted principles, budgeting, resource allocation, performance measurement


In working toward a budgeting framework that responds to the often harmful impacts of neoliberal accounting practices on people and places, this research has been guided by deep-rooted principles that were gifted to the University of Saskatchewan, through a rigorous Indigenous-led community consultation process which interpreted institutional strategic principles, using Cree and Michif terms: nākatēyihtamowin | nakaatayihtaamoowin (sustainability), nihtāwihcikēwin | nihtaooshchikaywin (creativity), nanātohk pimātisowina | nanaatoohk pimatishoowin (diversity), and āniskōmohcikēwin | Naashkoopitamihk (connectivity). This consultation demonstrated the pressing need to redefine what a successful budgeting framework might mean by looking beyond the role of a financial plan and adopting a more broad-based approach using socially and environmentally responsible lenses that incorporate new directions based on Indigenous knowledges, world views, and values invested in creating a more inclusive and productive campus in targeted, incremental, and structural ways. This exploratory study builds on information gathered internally from the university’s student governance structures, broad conversations within an ad hoc advisory group, and relevant literature. An important role of budgeting is that it can guide performance measurement and management; our exploration included looking for ways to identify potentially “new-old” measurements of success as they pertain to the university’s stated objectives and aspirational goals. Current challenges of resource allocation faced by the university were reviewed to identify bottlenecks based on funding limitations that cause barriers to accessibility to academic and non-academic supports, and undesirable environmental effects. Our study raises more questions than answers, but provides insight into potential future processes, which we anticipate in this field report. 

Author Biographies

Dante Carter, University of Saskatchewan

is a proud nêhiyâskwew from Onion Lake Cree Nation. She is fueled by her passion about all things EDID (equity, diversity, inclusion and decolonization)! Growing up in rural northern Saskatchewan in Indigenous communities has greatly influenced her world perspective and shaped how she views sustainable development. 

Tasnim Jaisee, University of Saskatchewan

(she/her) is a Desi woman of colour with disabilities. Former USSU President specializing in Political and Gender Studies, as Equity, Diversity, and Inclusion Project Specialist with the Provost and Vice-President Academic, she brings an intersectional feminist lens to accessibility, gender, and racial issues in governance, using community-engaged approaches.

Lorelei Nickel, University of Saskatchewan

is a Lecturer in Management and Marketing at the University of Saskatchewan, where she focuses on ethics and strategic decision making. Before completing an MBA specializing in leadership at Royal Roads University, she was an Occupational Therapist for seventeen years in the healthcare, corrections, and education sectors. 

Suresh Kalagnanam, University of Saskatchewan

is Associate Professor at the Edwards School of Business, University of Saskatchewan. Research interests include performance measurement, resource allocation, corporate social responsibility, social value, and management control systems. His scholarly works include academic research papers, technical reports, textbooks, book chapters, and numerous presentations at national and international conferences. 


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How to Cite

Carter, D., Jaisee, T., Nickel, L., & Kalagnanam, S. (2022). Principles Based Budgeting: Resources for Revisioning Academic Planning. Engaged Scholar Journal: Community-Engaged Research, Teaching, and Learning, 8(2), 163–174.

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