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…

The problem that was investigated is if the level of cybersecurity knowledge held by technology leaders at Appalachian Ohio schools is placing those schools at risk for exploitation. The research method selected for this study was a quantitative study with a correlational research design. The study looked at two key factors in this relationship,…

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…

Conventional wisdom holds that colleges and universities heavily subsidize their students. This assertion seems correct, given that total spending per student is almost always in excess of per student tuition payments. However, as the authors show in this report, the conventional wisdom is wrong because it inappropriately compares only one revenue…

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…

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…

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…

As schools are in the business of educating students, academic performance should be the primary outcome by which a charter school is evaluated. But a charter school cannot provide students with a good education if it cannot meet payroll, afford to keep the lights on in the building, or worse yet, improperly uses public funds that should be spent…

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…