School Finance Research Articles

Fund Allocation and Budget Utilization Rate in Relation to SUC Leveling Performance

In the academe, the realization of desired educational goals and objectives counts largely on the effective planning and management of school funds by the school administrators. The amount of funds allocated to schools by the government and the budget utilization rate of the recipient are some factors to be considered in meeting the programs, projects, and activities. This study aimed to determine the fund allocation and Budget Utilization Rate (BUR) in relation to SUC leveling performance among technological State Universities and Colleges (SUCs) of Region VIII in terms of Personal Services (PS), Maintenance and Other Operating Expenses (MOOE), and Capital Outlay (CO). The respondents were budget and planning officers in each SUC. Descriptive-evaluative research was utilized in this study since it assessed or examined the level of fund allocation and budget utilization rate in relation to SUC leveling performance. Percentage and mean were used to analyze the pertinent data, and coefficient correlation was applied to establish the significant relationships among the variables. Findings revealed that the bigger fund allocation with a correspondingly high budget utilization rate gave favorable SUC leveling performance. It is suggested to incorporate a conceptual model that links Information and Communications Technology (ICT) that accounts for budget allocation and utilization in future studies.

Creating A Positive Learning Environment: A Closer Look At Classroom Management In Kindergarten

This study explored strategies used by kindergarten teachers to create a positive learning environment in the classroom. Teacher narratives provided insight into both effective strategies and challenges faced in establishing a positive environment. Eight kindergarten teachers from Compostela East District in Davao de Oro province participated in the study. Data collection involved in-depth interviews with participants via virtual conference and limited face-to-face meetings, while strictly following health and safety protocols. Thematic analysis revealed the following key strategies employed by teachers: Positive student-teacher relationships and positive reinforcement. Regarding challenges faced, themes that emerged included: Disruptive Behavior and Overcrowded classroom. Insights gained from analyzing strategies and challenges suggested building strong parent-teacher partnerships and allocating additional funding for schools. From the outset, this study aimed to provide useful perspectives of kindergarten teachers working to create a positive learning environment in the classroom. The new knowledge derived here has implications for enhancing education quality in schools.

Perancangan Sistem Informasi Sekolah SD Negeri 4 Kerta Payangan Menggunakan Metode Design Thinkin

School information systems are one of the most important needs in educational institutions. Building a school information system is the right step to help provide more relevant information and also in processing data in schools into useful information. However, there are some schools that have not implemented it such as SD Negeri 4 Kerta, In providing conventional information that is done manually where all data or documents are stored in hardcopy form, as well as in processing data such as school profile information, academic and school finances. The purpose of this study is to determine the design of the school information system user interface to be a solution to these problems. This research uses the Design Thinking method implemented to design a website-based school information system for SD Negeri 4 Kerta. The user interface design of the school information system is built in the form of a prototype using the figma application. This study used interview methods and literature studies in collecting data and related information. And the result of designing the user interface of the SD Negeri 4 Kerta school information system is to design a website to provide school information and to process school data and process the financial section.

Teachers’ challenges encountered in the marketisation of education systems at primary schools in the Mbare-Hatfield district

Different forms of markertisation and privatisation have encircled the teaching profession. Internet sites that offer to produce academic work for a fee make academic work into a commodity that can be bought and sold. Most schools in Zimbabwe, the Southern African Development Community region, Africa, and beyond cannot easily afford internet services. This study explored the teachers’ challenges in understanding the educational systems due to the marketisation of education. This study utilized the mixed methods approach and the case study design because of its strength in discovering more about unexplored problems. Two school head participants and forty teachers were selected from schools in the district. Semi-structured interviews and questionnaires were used to get data from the research participants. The results unearthed that the education system is one such tool for perpetuating class divisions and social inequality. Contemporary literature has provided evidence in the exploration of teachers’ challenges encountered in the marketisation of education. To the extent that I have reviewed the literature, I found a substantial gap in knowledge about the impact of the challenges encountered in the marketisation of education. The study's objective was to determine the challenges teachers face in giving equal opportunities to poor and minority students due to the marketisation of education. There are some gaps caused by digital divides and government withdrawal from funding for public schools since the early 1990s when ESAP was embraced as an economic blueprint. The marketisation of education has negatively affected teacher integrity, sometimes leading to teacher misconduct. In recent years, the professional status of teachers seems to have been compromised. This is probably due to the changing nature of teacher professional work. Modern-day teaching practices are embroiled in an increasing struggle for private gain. Teachers must learn to cross social boundaries to make learning meaningful and relevant for all students.

The efficiency of financial management systems in selected schools in the Amathole West education district in the Eastern Cape, South Africa

Managing school finances by school governing bodies (SGBs) in South African secondary schools has proven to be a challenge that has several negative consequences for education, infrastructure, and other resources. The purpose of this article was to assess the efficiency of financial management systems (FMSs) in selected schools in the Amathole West education district. A case study design and qualitative approach were employed in the study. Purposive sampling was used to select SGB members from 2 schools in the district. The research participants were interviewed using face to face and telephonic interviews. We found that while there is understanding and alignment of financial systems by SGBs, insufficient or limited financial resources, inconsistencies in dealing with financial management matters, and government deposit allocation delays, SGBs’ level of education and bank operations pose challenges and lead to the misalignment of school operations. Based on the study, we suggest that SGBs adopt strategies to enhance the financial management of schools, namely monitoring and evaluation, the appointment of qualified SGB members, increased training, a stipend system for SGBs and timeous deposit of funds to schools.

Analysis of the Effect of Education Fund Budget on Performance Accountability and Transparency in School Fund Management (Cirebon City)

This research aims to analyze the influence of the education budget on performance accountability and transparency in fund management in Cirebon City schools. Using a quantitative approach, this study examines the relationship between education budget allocation and two important aspects in school management, performance accountability and transparency of fund management. Data was collected from school financial reports and surveys conducted among schools and financial managers in schools in Cirebon City. The results of the analysis show that, with a data sample of 14, with 25 total respondents, there is a significant positive correlation between the education budget and performance accountability (r = 1) and transparency of fund management (r = 0.982). These findings confirm that efficient allocation and use of the education budget not only increases accountability for school performance but also strengthens transparency in fund management. Survey responses, which range from 0 (disagree) to 1 (agree) on a rating scale, indicate positive perceptions of existing financial management practices. This study provides empirical evidence about the importance of good education budget management as a tool for improving the quality of education, especially in Cirebon city schools.

Opportunities And Challenges For Management Implementation Performance Based On Balance Scorecard

Implementing the Balance Scorecard (BSC) cannot guarantee the success of an organization in achieving its goal, this depends on how strong the determination is to implement BSC in the organization. Studies regarding the opportunities and challenges faced in the process of implementing or implementing BSC in schools are still very limited. The aims of this research are to: 1). Know, describe and analyze opportunities and challenges in implementing BSC at SMK Negeri 4 Tasikmalaya and SMK Negeri 1 Cipaku Ciamis; 2) describe the opportunities and challenges of implementing BSC at SMK Negeri 4 Tasikmalaya and SMK Negeri 1 Cipaku Ciamis. This research uses a qualitative approach with a descriptive analysis study, collecting primary and secondary data. The analysis technique used in this research follows the Mile’s model. The research results show that as non-profit organizations, SMK Negeri 4 Tasikmalaya and SMK Negeri 1 Cipaku Ciamis are trying to implement BSC to measure their performance. The results of this assessment are contained in the Annual Work Plan (RKT) which is displayed in various strategies with the highest scores in the BSC analysis which will be implemented in the coming year period. Conclusions are : 1) The implementation of BSC at SMK Negeri 4 Tasikmalaya and SMK Negeri 1 Cipaku Ciamis has been implemented well. Viewed from a customer perspective, internal processes, growth and learning as well as a financial perspective, Many schools have implemented the BSC concept and supported BSC-based performance development. 2) chool has challenges in its implementation, especially in terms of collaboration with Dudi. Schools rarely carry out market research to meet industry needs, there is still a lack of commitment from school management in terms of consistent implementation of BSC. Schools also have difficulty measuring and evaluating school progress performance. Schools still experience dependence on BOS and BOPD funds and still lack transparency and accountability in managing school finances.

Prevalence, Best Practice Use, and Member Engagement on School Mental Health Teams.

School mental health (SMH) teams have been widely recommended to support multi-tiered mental health program implementation in schools. Available research suggests emerging best practices that promote effective SMH teaming and indicates the importance of having team members who are highly engaged (e.g., actively involved, retained on the team). Despite evidence that these factors improve team functioning, there is limited knowledge of SMH team prevalence, best practice use, and factors impacting member engagement among a diverse sample of elementary schools. This study surveyed a cross-sectional sample of elementary principals (n = 314) across the United States whose schools implement multi-tiered SMH programs. Most principals (89%, n = 280) reported using teams to organize these programs. Schools in urban/suburban communities, with 300 or more students, or with specific school funding for SMH activities were more likely to have SMH teams. Only one-third of principals reported that their team members participated in related training. Other SMH team best practices were commonly reported (by two-thirds or more teams). Results of a linear regression model indicate that larger teams (six or more members) and teams with access to resources had significantly higher member engagement scores. The study's findings provide recommendations for practice and future research directions.

JUE insight: The impact of school spending on civic engagement: Evidence from school finance reforms

A primary rationale for public financing of schools is that education fosters civic engagement. However, existing studies examining the relationship between schooling and civic engagement have focused exclusively on how educational attainment affects political activity. We provide evidence on how school spending affects volunteerism and voting. Exploiting variation in U.S. court-ordered and legislative school finance reforms and using survey data from the NCES Secondary Longitudinal Studies Program, we find that exogenous increases in school spending led to increases in the probability that young adults volunteer, the amount of time they spend volunteering, and the probability of being registered to vote.

Perceived impacts of a school-based growth mindset programme ‘Mindset Teams’ in Scotland: a qualitative study

BackgroundTeachers as delivery agents within school-based mindset programmes is a potential intervention strategy for improving pupils’ outcomes. The Mindset Teams programme, utilises teachers as delivery agents, with an aim to improve learning resilience for health and attainment outcomes among schools in Scotland. This study examined the perceived impacts of the programme to develop a programme theory of change and refine an earlier co-produced logic model.MethodsAcross six intervention schools, one-to-one interviews were conducted with teachers (N = 18) and focus groups were conducted with 23 pupils aged 8-11-years. Fourteen stakeholders involved in programme provision, secondary school delivery, funding decisions or policy-related areas also participated in a one-to-one interview. Qualitative data were analysed using thematic analysis with a combined deductive and inductive coding approach.ResultsThemes were identified in relation to impacts on teachers (five themes), pupils (eight themes), and broader outcomes (two themes), with most themes discussed by teachers and wider stakeholders. Across data, findings highlighted the proposed mechanisms by which the programme was intending to produce impacts, largely through increasing teacher knowledge and facilitating a positive school environment. Themes demonstrated the breadth of perceived programme impacts, highlighting both attainment and wellbeing outcomes among pupils.ConclusionsFindings provide support for Mindset programmes focusing on the development of teachers’ mindsets, highlighting the resultant perceived impacts this can have on both teachers and pupils alike. Future research should seek to capture health and wellbeing measures alongside attainment data to fully explore programme impacts.

Information System for Payment of Dues and Savings at SMA Negeri 1 Cibungbulang School Based on WEB

SMA Negeri 1 Cibungbulang, in recording Student Dues and Savings, still uses a spreadsheet application, where transaction recording use spreadsheet application has identified four cases that were complained of by the school administration: first, when recording payment transaction data, there was still an error in data input; secondly, when created the recapitulation report is still less effective and efficient; third when entering the school year the school Administration needs to re-create spreadsheet pages to separate old and new data; fourth transaction data is still prone to be scattered due to manual storage. Because of this, we need a better alternative to managing student finances so that it can be more effective and efficient. This study aims to analyze, design, and build a WEB-based Information System for Student Dues and Savings at SMA Negeri 1 Cibungbulang. The results obtained can improve the performance of the school administration in managing school finances. The system development method used is the waterfall model, which consists of four steps: Requirement Analysis and Definition, System and Software Design, Implementation and Unit Testing, Integration and System Testing. The results of this study obtained an information system that can manage information consisting of student data, class data, monthly dues data, savings, and recapitulation reports with automatically generate recapitulation reports also present a user-friendly user interface design so that errors in payment input and calculating the number of months in one semester do not occur. This information system is aimed at School Treasurer Staff, School Treasurer, and the Principal.

School Funding and Equity in Australia: Critical Moments in the Context of Text Production Phase of the Education Policy Cycle

Education policy has long been analyzed as a cycle where various actors influence different stages. However, few such studies have focused on identifying and interrogating the specific moments that shape an education policy’s overall equity trajectory. This article uses Bowe, Ball, and Gold’s policy cycle as an exploratory theoretical framework, focusing on the historic Review of Funding for Schooling (2011) in Australia, which evaluated the nation’s school funding policy. The authors concentrate on the Context of Text Production phase of its policymaking process, and consider the implications for equity. From this work, the authors highlight two “critical moments” that they argue significantly influenced how the appointed panel approached equity. Their theorizing of a “critical moment” offers valuable insights for researchers and stakeholders seeking to understand or influence education policy.

Announcement effect of tender offer share buyback around turmoil period – evidence from India

The announcement of a buyback informs the market about the company’s decision to repurchase its own shares. This announcement highlights the company’s price valuation and the inefficiencies that exist in the market. This study examines the share buyback announcement effect during the COVID-19 period. The study considered the stocks listed in the National Stock Exchange (NSE) that offered share buyback under tender offer mode during the pre-pandemic period between April 2016 and February 2020 and the post-pandemic period between March 2020 and March 2022. 75 firms in the pre-pandemic period and 43 in the post-pandemic period that announced share buyback under the tender offer method were analyzed. The event study methodology using a market model was employed to determine the presence of abnormal returns during the event period, which consisted of –21 days and +21 days. The findings of the study revealed the existence of abnormal returns in and around the announcement date. Besides, statistically significant cumulative abnormal average returns (CAAR) were also found on the event day, i.e., on Day 0. The study found that the impact of buyback announcements on stock returns significantly differed before and after COVID-19 for 10 and 21-day periods, with no significant differences for shorter periods. These insights can help traders and fund managers make informed portfolio adjustments during turbulent market periods surrounding buyback announcements. AcknowledgementThe authors express their sincere gratitude and special thanks to Dr. Krishna T.A., Assistant Professor, Department of Professional Studies, School of Commerce, Finance and Accountancy, CHRIST (Deemed to be University), Bangalore, India, for encouraging, motivating and providing all the required support throughout this empirical investigation and to accomplish this research task.

Experiences of Senior High School Mathematics Teachers in Out-of-field Teaching

The research article focuses on Out-of-field teaching that demands urgent attention from school leaders and administrators due to its impact on instruction quality and student learning particularly in Leyte Division, Philippines. This study describes the challenges as well as the coping mechanisms of out-of-field mathematics teachers. The phenomenological approach was employed to examine the experiences of fifteen senior high school math teachers. Data were gathered through in-depth interviews, digitally recorded, transcribed, and was analyzed using the Moustakas method. The results showed that mathematics educators faced challenges when teaching subjects outside their expertise due to lack of content and pedagogical knowledge, resources, student motivation, and training. Despite this matter, they overcame these circumstances through self-learning and adaptive methods. This study determined that teaching subjects without adequate knowledge was problematic as it created interconnected problems. Effectively, a retooling and mentoring program led by subject experts would be beneficial in improving the content and pedagogical knowledge of out-of-field teachers. Meanwhile, school leaders and administrators may conduct profiling to identify the needed teachers and should allocate more school funds for teaching, learning resources, and other materials necessary for instructional delivery

Same Arguments, Different Outcomes: Struggles Over Private School Funding in Alberta and Ontario, Canada

ABSTRACT I compare arguments mobilized for and against a policy to publicly fund private schools, including religious private schools, in Alberta and Ontario, Canada, and highlight how the arguments reflect each province’s historical, ideological, and social contexts. Grounded in Maarten Hajer’s argumentative discourse theory and based on findings from argumentative discourse analyses of 275 media articles, submissions to nine parliamentary committee meetings, and 14 interviews, I show how actors with disparate interests and values formed discourse coalitions as they pursued their policy preference by mobilizing one of two storylines: (1) public funds are for public schools or (2) private schools deserve public funds. The findings demonstrate that policy supporters and opponents mobilized the same arguments in both provinces between 1990 and 2020 with opposing outcomes. I conclude by highlighting aspects of the provinces’ historical, social, and discursive contexts that help explain these different outcomes and consider the effects of Alberta’s policy to fund private schools with public funds on enrollment and equity.

Catholic Schools in the Marketplace: Changing and Enduring Religious Identities

ABSTRACT Despite controversies surrounding faith-based schooling, religious schools continue to play a prominent role in numerous education systems. Nonetheless, empirical research on nonstate religious schools operating in a market context remains limited and fragmented. On the one hand, while religious and cultural studies investigate the evolution of religious education (RE), they tend to focus on state schools while overlooking the impact of market forces. On the other hand, research on education markets often treats religious private schools as a uniform category with a fixed identity. This study aims to bridge this gap by delving into the responses of religious private schools to competitive pressures, focusing on how these schools negotiate their religious identities in a market context. With this objective, the paper presents a case study of Catholic school networks in Catalonia, Spain. We identify three different approaches to RE and religious identity developed by these school networks—confessional, culture-centric and value-centric. The triggering factors and enabling conditions behind these approaches are examined in detail. The study concludes by discussing the relevance of these findings for ongoing debates around the public funding of faith-based schools and the tensions posed by such policies in terms of social cohesion, educational pluralism, and equity.

Paying for School Finance Reforms: How States Raise Revenues to Fund Increases in Elementary-Secondary Education Expenditures

This study investigates how individual states raise revenue to pay for elementary-secondary education spending following school finance reforms (SFRs). We identify states that increased and sustained education expenditures after reform, search for legislative statutes that appropriated more education spending, and assess how policymakers funded the SFRs. Our results show that state legislatures increase investments in education by increasing tax revenue streams, such as sales and excise taxes, and by taking over property tax collections. Considering these results, we discuss that increased state investment in education should be accompanied by a policy mechanism to distribute state aid equitably to districts. Moreover, policymakers should consider local voters’ preferences when implementing SFR policies, as tax increases may reduce local fiscal effort for education.

Key factors for successful implementation of the independent curriculum: examining teacher readiness

The Merdeka Curriculum that prioritizes student autonomy in the learning process was chosen as a solution to overcome the learning crisis exacerbated by the Covid-19 pandemic. However, the implementation of this curriculum faces challenges, especially related to teacher readiness. This study aims to analyze factors that affect teacher readiness in implementing the "Merdeka" curriculum, including teacher understanding of curriculum steps, lesson plan readiness, and supporting and inhibiting factors. This research uses a qualitative approach with a case study design involving grade 1 to 6 teachers who have implemented the "Merdeka" curriculum. Data were collected through interviews, observation, and documentation, and analyzed using inductive models. The results of the study explained that although teachers have a good understanding of the seven steps in implementing the curriculum, there are still challenges in realizing planned learning due to the dominance of lecture teaching styles. Several inhibiting factors were identified, including lack of pedagogic competence, limited facilities and infrastructure, and insufficient number of teachers. On the other hand, supporting factors such as school funding, teacher working groups, and collaboration among teachers have been shown to contribute to successful implementation. The implications of this study emphasize the need for targeted professional development programs, adequate funding and infrastructure support, and the value of collaboration among teachers.

New York City Catholic Schools Operating in the Public Space in a Post-Makin World

ABSTRACT Given recent U.S. Supreme Court decisions, specifically Carson v. Makin, which permit public funding for religious schools, we examine how Catholic diocese and school leaders interpret these legal shifts for Catholic education. We utilize the Catholic education sector in New York City as a case study to examine how Catholic school leaders interpret local, state, and national policy shifts in funding for Catholic education. Specifically, we examine how Catholic school leaders currently navigate public–private partnerships and how they think Makin will affect future funding of Catholic education in New York City. We find that Catholic school leaders are already participating in limited public–private partnerships and are enthusiastic about potential policy windows for opportunities such as tax-credits and religious charter schools. However, Catholic school leaders in New York face challenges in terms of state politics, Catholic identity of schools, and other school-choice advocates including public charter schools.

The Nexus between entrenched poverty and educational performance of students in Abi Local Government Area of Cross River State

Entrenched poverty and educational performance are deeply intertwined creating a cycle that could be difficult to break. This work focusses on the nexus between entrenched poverty and educational performance of students in Abi Local Government Area of Cross River State. Specifically, the work sought to examine how parents’ levels of income and education influences students’ academic performance in Abi Local Government Area of Cross River State. Primary data was sourced through the use of questionnaire and a sample size of 840 respondents was arrived at. Simple percentages and Chi squared was used to analyse the data and the results show that both parents’ levels of income and education influenced educational performances of the students in the Local Government. It was recommended among others that government should increase funding for Education by allocating more budget to the education sector to improve infrastructure, provide learning materials, and ensure schools are well-equipped. Also prioritize funding for schools in impoverished areas to reduce disparities in educational resources.