Funding disparities between states and districts have been repeatedly documented, but scholars have put much less focus on resource inequities at the school level, a crucial gap in the research. In this study, I investigate school-level fiscal decision making in New York City public schools, a district that provides a unique look into expenditures…

Despite growing concerns about the harmful effects of "hardening" schools through increased police and surveillance on school campuses, little research has examined trends in financial resources allocated to these programs, practices, and personnel. This study contributes to the literature by analyzing trends and patterns in school…

The aim of this empirical study was to explore the extent and the determinants of management accounting practices' (MAPs) adoption in UK universities. In this vein, the current study serves as a 'stock-take', first reference study for future studies investigating the effects and impact of HE funding changes on accounting systems and practices in…

Despite extensive literatures documenting the importance of teacher diversity and teacher compensation, few studies explore relationships between the two. Fewer still examine effects of governmental accounting standards, even though these standards evolve regularly and could have substantial implications for how school districts allocate…

Bob Newsome was thrilled to land the job as head of Whitecastle Country Day--a small K-12 school with a solid reputation in the area. He worked hard to learn as much as possible about the school in advance of his start date. He spent time with faculty and staff, and made an effort to overlap frequently with Andrew Reynolds, the long-serving,…

The leadership role of the school business official has changed during the past two centuries. Initially, a lay board oversaw the area of school business. That responsibility then moved to selectmen of the town and later to a committee of men. In 1910, the role of school business official was formalized with the establishment of the National…

This paper reviews and examines approaches to determining the financial viability of academic programmes as a critical component of assessing a programme's overall sustainability. Key to assessing the financial viability of a programme is understanding the teaching activities required to deliver the programme and the cost of those activities. A…

Internal accounts offer schools a faster, more convenient way to handle the income and expenses that result from student fees, school clubs and organizations, field trips, fund-raising, and similar activities. But this convenience also incurs the added risk of fraud. Fortunately, there are proven ways to strengthen internal controls and reduce…

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…

This article takes a look at the early years of the Association of School Business Officials International (ASBO) and discusses how the organization was developed. To be successful, organizations must evolve, adapting to the changes in the profession and, thus, the changing needs of their members--and that is just what this fledgling group did.…

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…

A child care center's financial health depends on collecting and processing payments. It is one of the most time-consuming and unpleasant administrative tasks. Fortunately, it's an area where the smart use of technology can provide dramatic benefits. This article discusses various tools and technologies that can be used by child care centers to…

Studies of existing best practices cannot determine whether the current "best" schooling practices could be even better, less costly, or more effective and/or improve at a faster rate, but we can discover a cost effective menu of schooling options and each item's minimum cost through market accountability experiments. This paper describes…

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.