Moving beyond the ‘budget dance’

IF 1.3 4区 教育学 Q2 EDUCATION & EDUCATIONAL RESEARCH
Bo Yan, Thomas Aberli
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引用次数: 0

Abstract

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.
超越 "预算舞蹈
年度预算编制过程是各学区系统检查资源使用和计划编制的宝贵机会。然后,他们可以利用检查结果来优化资源的使用,提高计划的效率,从而提高学生的成绩。Bo Yan 和 Thomas Aberli 讨论了学区无法实现目标的三个根本原因(依赖问题驱动的需求作为预算决策的主导因素、财务管理与绩效管理脱节以及人性)。他们提出了一种基于周期的地区预算编制方法,其基础是区分投资和运营支出。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
Phi Delta Kappan
Phi Delta Kappan EDUCATION & EDUCATIONAL RESEARCH-
CiteScore
2.40
自引率
8.30%
发文量
143
期刊介绍: Kappan magazine is a benefit of membership in Phi Delta Kappa. As a PDK member, you’ll receive Kappan magazine in both print and digital format eight times a year. In addition, you receive complete online access to Kappan archives, as well as access to PDKConnect, the online community where you can comment on any Kappan article, join webinars with Kappan authors, and exchange ideas with other individuals as passionate about education as you are. Kappan does not sell individual subscriptions.
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