National governments are reducing their financial support to universities and
are determined to tame the tuition tiger. They want financial transparency and
universities to control their administrative costs as a priority. Zero-Based Mindset is a
novel way of looking at cost efficiency through four zero-based approaches.
Universities have to go beyond financial sustainability and include social and
environmental performance to account for the full cost in doing business.
Keywords: Triple bottom line, Zero-based Front Office, Zero-based Mindset,
Zero-based Organization, Zero-based Spend, Zero-based Supply Chain.
