The purpose of this quantitative study was to inform local practices in the state of Oklahoma regarding the equitable allocation of resources within school districts by examining the relationship between student per-pupil expenditures at high schools located in an urban district and student outcomes. Significant efforts, both legal and academic,…

This research aims to obtain a learning model that can improve higher order thinking skills in financial reporting of accounting. The model was developed using four stages of research and development (R&D): 1) preliminary research; 2) development; 3) testing for limited scale; 4) testing for wide-scale. The population of this research is the…

The purpose of this case is to help students explore accounting and auditing issues often confronted by auditors of not-for-profit organizations. Given final financial statements, the goal of the case is to require students to prepare the footnotes that would be considered an integral part of the financial statements. The case is intended for…

House Bill 1 became a major piece of legislation in Texas a few years ago. It was designed primarily to address public school finance, property tax relief, public school accountability, and education-related matters. This piece of legislation has forced districts to manage their finances very differently, undergo budget reductions, and continue…

This handbook has been designed as the national standard for state and local education agencies to use in tracking and reporting financial data for school districts to use in preparing their comprehensive annual financial reports (CAFRs). The purpose of the handbook is to ensure that education fiscal data can be reported in a comprehensive manner.…