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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 with the largest percentages of Black students. We found that 7 of 11 districts included Black students in their plans. However, actions and expenditures did not clearly specify if or how they would support Black students. Recommendations include explicitly incorporating actions and expenditures into plans that directly target Black students.

Calls for more civic education have risen alongside political polarization, social injustices, and threats to democracy. Although civic learning opportunities are disproportionately accessible and often not inclusive, one model has shown promising results. Through School Participatory Budgeting, students deliberate and decide how to allocate funds to improve their school community using a democratic process and learn democracy by doing. However, like other civic engagement programs, students with disabilities (SWD) are often underrepresented. To address this challenge, a pilot project focused on engaging SWD in every aspect of the process, including overrepresentation on the student steering committee. In a mixed methods case study, we explored the effects of participation in the process and found that the inclusive model increased civic knowledge, attitudes, skills, and practices for all students and fostered self-skills, relationships, and school leadership roles for SWD. These findings yield important lessons for future implementation of inclusive civic education practices.

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 impact administrative practices, reducing the time administrators spend collecting and synthesizing data in special education settings (Center for Innovation, Design, and Digital Learning, 2024; Marino, Vasquez, Dieker, Basham, & Blackorby, 2023). Prior to the case study, a description of systematic data collection, cleansing, and traditional methods of data analysis are presented. This is followed by a discussion of data analysis using GPTs. The importance of data synthesis and effective communication is also included. Finally, the manuscript presents findings from a school district piloting GPTs to enhance administrative effectiveness during staffing considerations, program development, and budget allocation for staff.

Purpose: This study uses data from the 2019 China Institute for Educational Finance Research Household Survey to investigate expenditure on children's education in China. Design/Approach/Methods: Using descriptive and regression analysis, this study analyzes the level and structure of household expenditure on children's education, the associated disparities, and household financial burden. Findings: The average household expenditure on regular full-time education nationwide was RMB 8,139 per child, accounting for 10.8% of total household expenditure. On average, 24.4% and 15.5% of elementary and high school students participated in out-of-school subject- and interest-oriented tutoring in AY 2018-2019, respectively. On an average, it costs a household approximately RMB 233,000 to educate a child from preschool to the undergraduate level. The total investments in regular full-time education nationwide were estimated to be RMB 6.2 billion--6.87% of the national Gross Domestic product. Moreover, based on an overview of various statistics on school funding, this study found that several years of public investments in compulsory education and rural schools have significantly reduced the disparities in school funding among income groups. Originality/Value: This research is the first report giving a comprehensive picture of household expenditures on education nationwide in China. It provides empirical evidence for exploring policy tools to realize the balanced development of education.

This paper aims to determine the challenges and recommendations of an effective writing retreat, investigated from the attendees' experiences and the facilitators of writing retreats held by an accounting college of an (Open distance e-learning) ODeL institution from 2016 to 2022. The researchers purposively sampled sixteen researchers for interviews from the attendees of the writing retreats, namely--four proven researchers, four emerging researchers, eight developing researchers--and two organisers. The researchers captured the participants' experiences during the writing retreats, challenges, and recommendations for an effective writing retreat. The findings reveal that writing retreats face budget approval issues, undefined objectives, noise, unfocused attendees and non-stop emails and calls from work. Recommendations for effective writing retreats were: organisers need timely budgetary support from the organisation, researchers need subject experts, peer review, ongoing support, accountability, clear retreat objectives, and attendees setting pre-retreat goals to improve the retreat's success. Additionally, a far-from-home venue and tranquil environment are important.

Prior studies have documented the pattern of decreased state funding for higher education in periods of economic contraction (i.e., the balance wheel phenomenon). This qualitative case study examines how policymakers in California and Texas made decisions about funding higher education at the onset of the COVID-19 pandemic, when policymakers faced an economic downturn. Data comprise 28 interviews with key state actors and 69 documents. The analysis expands prior understandings of how state policymakers make budgeting decisions that affect higher education by exploring how they perceive certain target populations as deserving or undeserving of state support. The study also sheds light on the tenuous relationship between policymakers' views of higher education and their funding decisions.

This paper provides an overview of a needs assessment study conducted in higher education to address the impact of generative AI, specifically ChatGPT, on faculty development and instructional strategies. The study acknowledges the disruptive effect of AI on academia and the varying responses from faculty members. It emphasizes the importance of equipping educators with the necessary knowledge and skills to effectively integrate generative AI into their teaching practices. The results of the needs assessment reveal various factors contributing to performance gaps, including policy and budget, knowledge, skills, competencies, information, and technological tools. The study suggests that faculty members need support in understanding the scope and implications of AI and AI-driven content creation, assessment, and personalized learning.

Background: Not much is known about funding for and implementation of Person-centered, long-term services -- referred to as "recovery services." Methods: SAMSHA funding archives from 2004-2020 were analyzed using Latent Class Analysis (LCA). Results: All 50 states (plus DC and Guam) received about 482 recovery-based grants from 2004-2020 (total from 2004-2020 = $425 million vs. 63.3 ± 29.1 million in total SAMSHA funding per year on average). LCA showed 4 trends: peer focused (Pr(Class) = 0.09, 95%CI = 0.08, 0.10), treatment focused (Pr(Class) = 0.14, 95%CI = 0.12, 0.18), system focused (Pr(Class) = 0.57, 95% CI = 0.54, 0.59) and consumer focused (Pr(Class) = 0.19 (0.17, 0.21). Conclusions: Funding for recovery makes up a relatively low percentage of overall funding for substance prevention and treatment. Implications are discussed.

During economic recessions, state funding for higher education contracts (Delaney & Doyle, 2011; Hovey, 1999; SHEEO, 2022). Despite this reality, public higher education officials need to offer insights and explanations to state legislators about the current status of their institutions and their needs when discussing their budget requests. We use a multiple case-study design, framed by the narrative policy framework, to examine how campus officials in California and Texas justify their budget requests to the state legislature during the COVID-19 pandemic. Drawing on 131 h of transcribed legislative budget meetings and 62 documents, our findings suggest that higher education leaders emphasize the economic functions of higher education and center their ability to successfully manage during these uncertain and difficult times by highlighting improved or stable accountability measures such as enrollment, persistence, graduation, and job placement rates. During these budget requests, there are commonalities between the states regarding the structure, justifications, and narrative strategies used. However, higher education leaders evoked different narrative objects depending on the perceived values, beliefs, and norms of their state legislators.

Financial wellbeing is an important component of people's overall wellbeing, reflecting the capacity to live a comfortable and fulfilling life. Yet virtually nothing is known about this topic for autistic people. This study addressed this gap using a two-phase sequential mixed-methods design. Here, we report on findings from the Phase 2 qualitative study. In this study, 21 autistic participants were purposively selected based on the status of their financial wellbeing, including 12 people with high, and 9 with low, financial wellbeing, and interviewed by an autistic researcher. We identified four themes through reflective thematic analysis. Having access to a stable income made an enormous difference to people's financial wellbeing. Participants emphasised how their broader social supports, especially family support, shaped their financial wellbeing. Yet, planning financially was often challenging, especially for people who had insufficient money to meet their basic needs. Nevertheless, our participants reported a strong drive to stay in control and avoid unnecessary risk. Our findings revealed how much money matters in autistic people's lives. Future research should investigate the ways in which autistic people could secure more reliable incomes and identify the most effective ways to support them to achieve financial resilience.

The cost of textbooks is a significant concern for undergraduate students, particularly at institutions serving marginalized populations. This study explores this issue at the University of New Mexico, a Hispanic-Serving R1 institution. A comprehensive survey was conducted among undergraduate students to understand their perceptions of textbook costs and its impact on their academic success. The survey covered aspects such as the perceived reasonableness of costs, budgeting practices, and strategies to manage expenses. The results revealed that high textbook costs significantly affect students' financial well-being and academic success. Many students perceive these costs as unreasonable, leading to financial strain. Students employ various strategies to manage these expenses, including purchasing from vendors other than the campus bookstore, renting, or sharing books with classmates. This study underscores the need for enhanced support and resources to alleviate the financial burden of textbook costs on students, contributing valuable insights to the literature on this subject.

The purpose of the study is to explore the ways of involving university stakeholders specifically in updating educational services. It combined exploratory and observational research methods which relied on qualitative or quantitative data gathered through the researcher-designed and validated tools which were the empirical and methodological contributions to the previous research. The five most frequent choices that might encourage the stakeholders to donate or invest in an educational institution were as follows: a portfolio of the use of donations, investments, or grants, having a stake in the educational services of more than 7%, having access to budgeting and cost reporting, having a share in the institutions' profit and being one of the decision-makers. The factors that discouraged investors from investing in education were as follows: distrust of the activity of the educational institutions in terms of addressing the stakeholders' needs or interests, lack of engagement or cooperation, institutional and governmentimposed barriers between them and the institutions, uncertainty concerning the efficiency of the institutions and inefficient use of the resources by the institutions. The initiative was complimentarily perceived by stakeholders in terms of collaboration and investment opportunities. It was also found beneficial by the sampled students.

Recessions may disproportionally affect school districts, especially with established fiscal institutions and policies including balanced budget requirements, tax and expenditure limitations, and school finance reforms. Analyzing the Great Recession and school districts in the United States between 2003 and 2016, we estimated difference-in-differences models leveraging variation in state recession severity to evaluate revenue and expenditure impacts as well as to measure differential recession effects for districts exposed to and not exposed to fiscal institutions and policies. Although revenues and expenditures increased relative to pre-recession levels in all districts, increases were much larger in school districts with less severe than more severe recessions. Balanced budget requirements exacerbated recession effects for low-income districts, and local tax and expenditure limitations intensified recession effects for high-income districts. School finance reforms worsened recession effects for all districts. Our findings can aid districts in understanding potential recessionary impacts, given their prior established fiscal policies and institutions.

In this study I investigated the involvement of top management and teachers in the strategic planning process in 5 district schools located in the Bulawayo Metropolitan Province guided by the Take Stock Analysis (TSA) model. The constructivist/interpretivist paradigm was the qualitative methodology adopted for the study using a case study research method. The participants were 5 education managers and 5 focus groups of 4 teachers, each purposively selected from each school as an in-depth analysis of the phenomenon was sought through face-to-face interviews. Interview data were inductively and thematically analysed while strategic plans provided were inspected using content analysis and supplemented with interview data. The findings were reported following the concept of strategic planning, the formulation, monitoring and evaluation process. The results reveal that some schools used the centralised or decentralised strategic planning process while others hired strategists with minimal involvement from the teachers and the top management of the school. I recommend that stakeholders are actively involved in the entire strategic planning process to enhance ownership and commitment at the operational level. Most importantly, joint periodic evaluations are needed for modification purposes and relevance.

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 study was to look into the relationship between political influence, financial pressure, performance-based budgeting, and university performance in China. It also explored power dynamics in Chinese public universities. 271 participants were chosen using a purposive sampling technique. This study employed a multimethod approach combining necessary condition analysis (NCA), the PROCESS macro, and partial least squares structural equation modelling (PLS-SEM). Furthermore, this study employed a novel technique (the Johnson-Neyman technique) to show the exact scope of the moderation effect. The findings of the PLS-SEM showed that performance-based budgeting is positively related to university performance and acts as a mediator between selected variables, and it also indicated that the moderated mediation model is validated in Chinese public universities. The NCA results showed that performance-based budgeting, political influence, and financial pressure are all important necessary conditions for university performance. Meanwhile, the outcomes of PLS-SEM and NCA showed how researchers and practitioners can pinpoint key elements that affect university performance and produce the best outcomes. Overall, this study provides useful information about the implementation of performance-based budgeting in higher education institutions.

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 Operational Assistance Fund (BOS), can influence the education Gini ratios, representing the distribution of educational equity. Applying the generalised method of moments estimation, the study shows that the DAU and DAK increase educational inequality owing to ineffective formulation and utilisation. Fortunately, the BOS can effectively reduce educational inequality since it is used to finance school operations and provide free education for citizens. The study suggests the need to improve local government spending on education towards more non-routine expenditure to increase the quantity and quality of education. Several improvements are required in teacher and school management and budget planning, followed by regular monitoring and evaluation.

This paper presents the results of thirty-seven interviews of senior library leaders at American Association of University (AAU) institutions conducted in Spring 2023. The author replicated a 2016 study from "portal," revealing an increased focus on strategic plan-based decision-making along with new priorities of open scholarship and diversity, equity, and inclusion (DEI). The COVID-19 pandemic had a drastic impact on staffing and budgets, requiring academic library leaders to balance internal operations and external collaboration. A younger, more diverse AAU library leadership population achieves success through strong advocacy to campus leadership and the inclusive leadership practices outlined in this paper.

This study investigates the use of digital transformation for teaching management accounting through the implementation of training with a simulation in an authentic professional environment. Technology makes it possible to bring professional reality into the classroom, thereby enhancing the work-integrated experience of students. The authors present the training developed for third year undergraduates in Management Accounting course and the analysis of how students perceive the learning outcomes of this experiential activity. The study used quantitative and qualitative analysis from a survey of 254 respondents. The findings suggest that learning through tasks simulated in a real workplace positively influences students' perceptions of their readiness for professional activity in terms of their technical, intellectual, organisational, personal, and interpersonal skills.

The Inter-University Consortium for Doctoral Courses in Public Budgeting, Finance, and Financial Management is the first collaborative project for online doctoral courses in public affairs. This article provides an account of the consortium's initiation, establishment, and operation for the pilot round. The consortium fills a niche in doctoral education and opens up a path for smooth cooperation between universities by accessing instructors who are experts in subfields of public budgeting and finance. This article also analyses the results of a survey of students, liaison professors and leaders of the participating schools. The article aims to draw lessons from the pilot operation and to look into the future for improvements. Though the consortium regards doctoral courses in the PBFM specialization, the problem is a common one, generic to all area specializations of PhD programs in research universities. We hope the consortium can be a model for collaboration between universities going forward.

School and district leaders make annual decisions about investing their budgets in a multitude of educational programs. Policy directives set expectations for investing in programs that show evidence of improving student outcomes. However, evaluating many simultaneously-implemented programs under typical school operating conditions is challenging. We investigated three methods -- cost-effectiveness analysis, program value-added analysis, and academic return on investment -- to assess how each one fares against three criteria: rigor of methodology, difficulty of execution, and usability of results for decision-making. We apply each method to three programs implemented in a large, U.S. school district: Reading Recovery, Restorative Practices, and school nurses.

In OECD country members, education policies tend to cut back funding and instructional time for music education at schools, even when supranational agencies advocate for universal access to music involvement and learning. The current study aims to explore music education inequities from the Chilean school system. The method is centered on multiple-case study design, focusing on three boundaries: the time, space, and place. The sample, which was chosen by criteria linked to maximum variation sampling, included participation from 30 music teachers. Results suggest that discrepancies in equitable opportunities are caused not only by the economic situation of schools, but are also provoked by Chile's centralized educational model. In conclusion, some educators live on a darker side than others, but all music teachers are able to see the sun daily because they overcome inequities. Some implications are proposed.

In September 1977, all of France's middle schools implemented the so-called "collège unique" reform in the seventh year, i.e. the elimination of tracking (or streaming) and the mixing of all pupils and teachers for the first year of secondary education. This article examines the genesis and implementation of this reform from the point of view of the budgetary issues it raised and which shaped it. Drawing on the political economy of education, the article sheds a new light on the introduction of comprehensive education, of which different variants can be observed in Western countries in the 1960s and 1970s. Indeed, far from being anecdotal, budgetary issues very concretely shaped the practical conditions of implementation of this educational reform, putting political and economic considerations ahead of any concern for pedagogical coherence.

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 to accomplish the goals (reliance on problem-driven needs as the dominant factor of budgetary decisions, disconnect between financial management and performance management, as well as human nature). They propose a cycle-based approach to district budgeting that rests on differentiating investment from operation expenditures.

This article addresses how and why introductory management accounting courses could contribute to sustainable literacy. Drawing on pragmatic constructivism we develop a course design. We base our discussions on teaching experience from two Business Schools. The proposed course design discusses sustainability around five common themes; (i) fundamental concepts, (ii) what are 'net income' and 'value creation', (iii) product costing and short-term decision-making, (iv) capital budgeting decisions, and (v) performance measurement. We demonstrate that it is possible to introduce sustainability and how it also allows for a better understanding of management accounting as such. Fundamentally, it is illustrated that critical thinking can be integrated at an introductory level in a management accounting course. As such, this study helps develop students' sustainable literacy. By allowing sustainability to be a natural part of the standard subjects, the article claims that the subject area contributes to the future demands on management accountants as well.

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 questionnaires and interviews and analysed by descriptive statistics and thematic analysis. The study found that IFAE's planning practices are characterised by four shortcomings: insufficient consideration of learner needs assessment; insufficient consideration in defining the roles and responsibilities of each stakeholder throughout the programme; inability to determine what actions should be carried out when and how; and inadequate allocation of resources required for the programme. In addition to these limitations, the study identified factors that hinder IFAE planning, including inadequate stakeholder participation, lack of qualified personnel, social and cultural sensitivities, adaptability and scalability problems, and budget constraints. Therefore, addressing these deterrents through the active participation of stakeholders such as educators, adult learners, and government representatives is critical to designing effective adult education programmes. By incorporating these insights, future initiatives can reach more learners and create a better future for all. Finally, a detailed discussion and conclusions are provided.

This paper draws on coupling and systems frameworks to investigate the relationships between two English Multi-Academy Trusts (MATs) and their member schools in how decisions are made around budgeting, recruitment processes, and curriculum and assessment. Findings demonstrate when and under what conditions executive leaders and specifically CEOs, as primary agents of coupling, created greater consistency across schools either through centralization or deliberate alignment of school improvement planning, while operating within their complex institutional environments. Implications for practice, policy, and research on system-wide reform are discussed.

This study aims to develop instruments and evaluate teachers' involvement in planning the schools' budgeting at elementary schools of Yogyakarta Province. The teachers' involvement in planning the school's budgeting was crucial because teachers knew what activities that can increase the schools' quality and budgeting are needed for every activity. This research was development research and evaluation. The population in this study were elementary school teachers of Yogyakarta Province. The samples of this research were some teachers who are taken randomly proportionally from every sub-district of Yogyakarta Province. Data were collected using a survey technique. Instruments that have been developed and validated in terms of content and constructs are distributed to teachers to evaluate the budget planning carried out by each elementary school of Yogyakarta Province. There were three data analyses used in this study, namely Aiken validity analysis, Confirmatory Factor Analysis (CFA), and quantitative descriptive data analysis by determining the percentage of answers and comparing them with the evaluation criteria proposed by the evaluation expert. The analysis results showed that the 10 indicators obtained from the theoretical exploration resulted in 35 items and only 29 items were valid and reliable both in terms of content and constructs, while the remaining 6 items were discarded. The evaluation results show that the teachers' involvement in planning schools' budgeting is in the quite good category.

This study explored the role of school superintendents and board of education trustees in closing the achievement gap, which can be defined as "the disparity in academic performance between groups of students" (Muhammad, 2015, p. 14). District leaders (superintendents and school boards) set the priorities and policies in their school systems and have the power to promote or thwart educational equity (Skrla et al., 2009). The purpose of this qualitative study was to highlight effective practices of superintendents and school boards that have prioritized closing achievement gaps and have succeeded in narrowing them. This study involved four case studies and made use of interviews, observations, and document review. The data revealed that the most formidable challenges to closing achievement gaps were increasingly diverse student needs, stakeholders' deficit-thinking about students, lack of family engagement, and financial obstacles. To overcome those challenges, the researcher found that superintendents used various strategies, including setting a vision for equity at the district level, using data to drive decision-making, hiring quality teachers and leaders, using district funds resourcefully, providing rigorous curricula for students, and creating innovative academic and non-academic programs for students. Although there is academic literature on the challenges that school superintendents face in closing achievement gaps and the strategies that they have used to overcome them, there is a lack of research on how superintendents and their school boards collaborate to narrow achievement gaps. The aim of the study was to address that gap in the literature. Data revealed that district leaders collaborated to narrow gaps by setting district visions, goals, and policies, sharing information, and partnering on the budgeting and hiring processes.