In the United States, K-12 school finance is largely controlled by the states. Every year, hundreds of billions of dollars in public funds are distributed based on 51 different configurations of formulas, rules, and regulations to over 13,000 districts that vary in terms of the students they serve, their ability to raise revenue locally, and many…

The Global Business Coalition for Education (GBC-Education) was founded to bring the business community together to end the global education crisis. GBC-Education seeks to increase investments in education from the private sector. In 2019, GBC-Education began developing a suite of resources and services to support partners in its network in making…

School funding formulas have been applied across a number of countries for at least the last 50 years. A national funding formula (NFF) was introduced in England in 2018 and aims to provide a platform for fair funding across the country. This study explores the variations in the NFF's high needs block (HNB) funding and examines links with the use…

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…

Previous research on issues of social equity in funding distributions across institutions of higher education has pointed to reputation and administrative capacity biases in peer reviews of proposals, among other concerns. Further research is needed to identify what contributes to perceived biases and enables institutions to signal competitiveness…

Causal factors such as peer pressure and socioeconomic status have been linked to African Americans dropping out of high school. Little research has been done to examine the impact school funding inequity has on African Americans dropping out of a high school. In response, this quantitative research study examined the association between school…

All states have a formula that determines how state funding is distributed to school districts. Most state formulas anticipate or require that school districts raise some funds locally and adjust state allocations based on that anticipated local share of school funding. In theory, state funding formulas attempt to provide school districts with the…

Nearly every state has flaws in how it funds public education, particularly when it comes to equitable funding for historically underserved students. While challenges vary by state, there are five common pitfalls in education finance equity: (1) Formulas do not fully account for differences in student learning needs; (2) There are too many school…

Numerous higher education institutions apply a full costing system in their accounting model due to the imposition of formal agents (governments/funding institutions), or by suggestion of informal agents (associations). This paper analyzes whether the rationale applied by these agents to justify the use of the full costing rather than the…

University leaders do not have sufficient tools easily available to guide their decision-making related to institutional financial wellbeing. Currently, many financial indicators used by leaders of tuition-dependent higher education institutions are not focused on vital metrics such as liquidity and cash earnings. The twofold purpose of this…

Private higher education (PHE) in Taiwan, similar to other East Asian systems, is a distinct sector that has played several significant roles. It experienced growth and prosperity during the massification of the entire higher education system. However, a multitude of emerging circumstances has ushered in dramatic changes and crises, impacting not…

Objective: The purpose of our study was to explore the perceptions of internal authorities of public universities in The Gambia--with a focus on the University of The Gambia (UTG)--on service quality amid massification and thereby elicit their recommendations. Method: This qualitative case study of service quality in public universities in the…

This policy brief estimates the fiscal impacts of expanding New Hampshire's Education Freedom Account (EFA) program under two bills that were introduced in the state Legislature during the 2025 session. The analysis covers the first two years of each plan. The EFA program is currently open to public and private school K-12 students whose family…

There are many different schooling options, and we welcome them all under the broad umbrella of choice. But not all educational choice programs are created equal. EdChoice highlights and promotes the programs that create the most pathways for students to lead successful lives. This guide focuses on education savings accounts (ESAs), tax-credit…

Much has been written about how public schools in the United States are funded. However, missing in the current literature landscape is a nuanced discussion of funding as it relates to public charter schools. This text, authored by researchers and professionals working in the charter school world, provides readers with a comprehensive overview of…