Michigan's Local Government and School District Accountability Act of 2011 empowers the governor to appoint emergency managers (EMs) in financially-troubled school districts. EMs assume all powers of the superintendent and school board. They can reshape academic programs, nullify labor contracts, and open and close schools. This paper analyzes the…

This study draws on the multi-theoretical approach to governance and the views of university chief executive officers (CEOs) to examine the extent to which internal auditing as a control mechanism is adopted in Australian public universities under an environment of change management. The findings highlight negative consequences of change and their…

Increasing accountability and efficiency in the use of public and out-of-pocket financing in education are critical to realizing the maximum impact of the meager allocations to education in most developing countries. While broad estimates and numbers are routinely collected by most national ministries and state departments of education, the lack…

Times are tough for everyone, including public school districts. During the past decade, school districts have faced the dual challenges of tightening budgets and increasing fiscal responsibility and oversight. Many school districts have found a way to manage their assets, reduce staff requirements, increase accountability, and save money on…

Financial accounting methods fall short of fully accounting for the relative sustainability of college and university operations. Management of social, environmental, and economic performance will be aided by changes to and new developments in financial accounting practices to complement other indicators of sustainability.

Schools are a stabilising feature in the unsettled lives of refugee students. They provide safe spaces for new encounters, interactions and learning opportunities. They also deliver literacy, the key to educational success, post-school options, life choices, social participation and settlement. Currently Australian schools are poorly funded and…

The background and purpose of a publication by the National Council on Governmental Accounting (NCGA) is important to school administrators because the accounting principles are being incorporated in a publication for school systems. (Author/MLF)

Steps an Illinois school district used in adopting zero base budgeting. (Author/MLF)

Discusses five questions that must be answered before implementing site-based budgeting: Why are we doing this? What budgeting decisions will be devolved to the school site? How do dollars flow from the central office to the site? Who will be involved at the site? How will accountability be achieved? (Author/PKP)

A computer system at George Washington University prevents unauthorized long distance telephone calls, resulting in a net savings of about 30 percent. (Author/MLF)

A basic look at zero base budgeting and some of the reasons for its use in education. (Author)

Provides tips to help school business officials prepare for an annual school audit. Discusses the bid or quote process and organizational techniques. Lists information to prepare in advance. (LMI)

Presents a system based on fund accounting highlighting the accountability for resources that have been allocated and expended for the purpose specified but providing relevant cost data for effective educational management. (Author/PG)

A description of Iowa's new accounting procedure that has the capability to accommodate the smallest as well as the largest schools in the state. (Author/MLF)

This report discusses the quality of the education at the Capitol Page School and suggests ways to improve oversight of the school operation. The Capitol Page School, operated for the Congress by the District of Columbia Public Schools, provides educational instruction to the approximately 150 young men and women serving as pages for the Congress.…