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This study was designed to determine the flexibility that selected principals preferred when implementing financial site-based decision making in their schools. To complete the research, the fund categories representing areas of educational functions and service in the school system chart of accounts were evaluated. The findings indicated that principals have a strong desire to gain control over the funds they feel will help them improve instruction. The principals in the study did not show a desire to revamp the finance process, but desired to have more flexibility in the use of funds associated with instructional programs. Further, the principals revealed they could make significant changes in their educational programs without increasing the amount of funds in the budget.
As the popularity of site-based decision making (SBDM) increased across the nation in the 1990s, many local school systems made changes in a variety of management areas. One outcome of this trend involves increasing the principal's role in the budget decision-making process. It is this principle that is the focus of this study. Site-based management may well find a niche in the No Child Left Behind climate where accountability at the building level has taken on a whole new life. Educators no longer have the option of blaming central office for lackluster academic results if the school is directly responsible for its performance.
For the purpose of this research, SBDM means transferring financial decision making about instructional, administrative, and capital outlay resources from central office administrators to individual school principals. In theory, by giving principals more authority over fiscal resources, principals could be equipped to strengthen the instructional program in their schools. Traditionally, much of SBDM has revolved around shifting school governance (DiBella & Krysiak, 1997). However, as Vergstegen (1996) pointed out, in any particular state, educational policies and their associated financial commitments are intended to provide each child with his or her fair share of the state's educational resources. Cooper, Bloomfield, and Speakman (1997) suggested the need to examine in greater detail the relationship between outcomes of such procedures and the goals of SBDM.
Related Literature
Site-based, or school-based, management has gained popularity as a means of improving school operations. Schaeffer (2000) summarizes the effect of school-based resource budgeting and management very succinctly:
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