In response to reforms leading to the decentralization of university governance, academic divisions in China's public universities are expected to take responsibility for their financial health; however, it is unclear how universities allocate financial resources in response to external expectations, a research gap that this article seeks to fill.…

The annual budgeting process is a valuable opportunity for districts to systematically examine both resource use and programming. They can then use the findings to optimize resource use and improve program efficacy in ways that will lead to increased student achievement. Bo Yan and Thomas Aberli discuss three root causes for districts' inability…

The study investigates the effectiveness of intergovernmental fiscal transfers for reducing educational inequality in Indonesia. Using panel data of 34 provinces of Indonesia from 2011 to 2019, this study examines how intergovernmental fiscal transfers, namely, the General Allocation Fund (DAU), Special Allocation Fund (DAK), and School…

Designed for aspiring school leaders, this fully updated fourth edition presents the realities of school finance policy and issues, as well as the tools for formulating and managing school budgets. In an era of dwindling fiscal support for public schools, increasing federal mandates, and additional local budget requirements, educational leaders…

The purpose of this study was to explore if and how urban school districts explicitly addressed the needs of Black students within their budgets. Culturally responsive school leadership was used to examine district leaders' budgetary actions. Using content analysis methods and randomized purposeful sampling, we reviewed budget plans from districts…

This mixed-methods study investigated how school districts in Missouri allocate funds to schools and the extent to which current practices promote equitable distribution of resources to meet student needs, especially for historically under-resourced populations. The study surveyed a sample of school district superintendents and chief financial…

In this paper, we employ Punctuated Equilibrium Theory to consider institutions' shifting goals, priorities, and constraints, and to explore the nature of change at colleges and universities in the United States. By exploiting annual changes in institutional budget decisions over a 29-year period, we seek to understand the extent to which…

Current studies of school finance equity focus on quantitative approaches to understanding resource disparities. Analyses of school resources that capture stakeholder perceptions and values are better positioned to critically examine the historical, cultural, and political significance of different types of school resources. The purpose of this…

The economic downturn has led to a variety of challenges for higher education institutions, including budget cuts and a heightened focus on efficiency and effectiveness. Performance-based budgeting is gaining traction as a means of more efficiently allocating resources, and Chinese public universities are not an exemption. The main purpose of this…

The American Rescue Plan (ARP) Act, enacted in March 2021 in response to the COVID-19 pandemic, has been a lifeline for communities across the nation. The ARP Act included $122 billion to support schools through the ARP Elementary and Secondary School Emergency Relief (ARP ESSER) Fund, with a minimum of $22 billion (or 20 percent) to be spent on…

Understanding how urban school districts allocate their education funds can help school leaders create more effective budgeting strategies and provide a basis for advocating for additional funding when necessary. This report provides an overview of how urban districts distribute their financial resources, highlights key areas of spending, and…

The study's main purpose is to evaluate the planning practices of the Ethiopian Integrated Functional Adult Education (IFAE) programme and to draw lessons that can be learned for future adult education programmes. The study used an explanatory sequential mixed methods research design and involved 224 participants. Data were collected using…

This manuscript presents an exploratory mixed-methods case study examining the impact of artificial intelligence (AI) in the form of generative pretrained transformers (GPTs) and large language models on special education administrative practices in one school district in the Northeast United States. AI holds tremendous potential to positively…

This narrative inquiry examines the experiences of K-12 Title 1 Urban Public-School principals to understand their involvement in the process of school-level budgeting and their efforts to incorporate principles of equity into their budgetary decisions. I recorded the challenges faced by principals when making practical decisions equitable. This…

Adequacy of funding for public institutions of higher education in the United States is significantly important to an array of stakeholders, including, state legislative bodies, decision-makers in the arena of higher education, and notably, consumers of higher education. State allocation of resources for higher education demonstrates variability,…