Abstract

The trend toward solving the educational problems in Taiwan has been to adopt policies employed in western countries to solve local problems. However, not all policies effective in western countries are necessarily applicable to schools in an Asian country, given the very different cultural and educational environment. Therefore, an examination of the feasibility and applicability of these policies is essential. By conducting focus group interviews composed with government officials, scholars, school principals, department directors, and teachers, and a questionnaire survey to 1000 school members, this study aims to examine whether the school based finance management that is effective in Western countries is applicable to schools in Taiwan. The results suggest that the SBF theory that is effective in the West is applicable to schools in Taiwan, and that the Taiwanese government may adopt and adapt the SBF to serve for the local needs.

Highlights

  • Facing imminent defeat by Communist forces in the long-running Chinese Civil War, in 1949 the ROC government abandoned the Chinese mainland and retreated to the island of Taiwan

  • The questionnaire was used to assess perceptions of school personnel regarding the adoption of school-based financial (SBF), and to determine the correlation between their demographic characteristics and their perceptions of the merits, obstacles, and skills relating to the implementation of SBF

  • This result is consistent with studies carried out in the West, such as Brown’s (1990) study which found that school personnel were aware of the possible challenges and obstacles relating to school-based management, they were in favor of the new system because they found it enhanced their self-esteem and increased their job satisfaction

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Summary

Introduction

Facing imminent defeat by Communist forces in the long-running Chinese Civil War, in 1949 the ROC government abandoned the Chinese mainland and retreated to the island of Taiwan. Afterwards, Taiwan was governed under martial law for nearly four decades, during which time its educational finance system was strictly and centrally controlled by the government, and up to the present almost no major improvements in school finance have been implemented. When marital law was lifted in 1987 there were widespread calls for educational decentralization. After such a long period of strict government control there was a serious lack of knowledge about school finance. Some officials in the central government are knowledgeable about local schools, with so many schools in Taiwan, it is not possible to establish a unified budget formula that will fit all schools

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