Categories

Report: Accounting for resource use at the school-level and below: The missing link in education administration and policy making

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Categories

EQUITY, access

Areas

SCHOOL:equitable resources distribution

Authors

Dwight Denison, Leanna Stiefel, William Hartman, Michele Moser Deegan

Published

2009

Publisher

Institute for Education and Social Policy of the Steinhardt School of Culture, Education, and Human Development, New York University

Abstract

"In this paper, we analyze the challenges involved in establishing a system to track costs at the school, grade, and subject level that will fit the needs of both internal and external users. To begin, we review the literature on cost accounting that is relevant to micro-level costs and the research that analyzes sub-district level resources. Next, we describe general challenges that arise in reporting at the level of the school and below and we then discuss school-level reporting in practice. We follow with a case study of an improved reporting system that links resource use, student demographic characteristics, and student outcomes at the school, grade and subject level. We conclude with recommendations for states when constructing such systems."

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