An Evaluation of School-Based Budgeting (SBB) Implementation from the Standpoint of School Development Function

Year 2019, Volume: 12 Issue: 2, 727 - 756, 30.04.2019

Betül Balkar , Rabia Öztuzcu-küçükbere Şahabettin Akşab

https://doi.org/10.30831/akukeg.469277

Cited By: 2

Abstract

It was aimed to determine the opinions of school administrators on the implementation of School-Based Budgeting (SBB) and the contributions of SBB to school development in this study. The qualitative methods were used in this descriptive study. The study group consisted of 29 primary and secondary school administrators. After data of the study were obtained through semi structured interviews and focus group interviews. School administrators’ opinions on authority and responsibilities of school management within SBB, usage of Ministry of National Education Information Systems fund monitoring module, setting school budget, contributions of SBB to school development and recommendations for improvement of SBB were analyzed through content analysis. The results of this study revealed that SBB implementation can serve for developing schools multidimensionally as a school development tool. It was also concluded that SBB should be structured in accordance with social, economic and cultural conditions of school and school environment. Based on the findings of the study, it is suggested that SBB can be performed differently depending on different needs of each school in an attempt to use it as a school development tool completely.

Keywords

school-based budgeting, school development, school administrators

Okul Bazlı Bütçeleme (OBB) Uygulamasının Okul Geliştirme İşlevi Açısından Değerlendirilmesi

Abstract

Bu
araştırmada; okul yöneticilerinin Okul Bazlı Bütçeleme (OBB) uygulamasına ve
OBB’nin okul gelişimine nasıl katkı sağlayabileceğine ilişkin görüşlerinin
incelenmesi amaçlanmıştır. Nitel araştırma yöntem ve tekniklerinin kullanıldığı
araştırma, betimleyici yaklaşımla gerçekleştirilmiştir. Araştırmanın çalışma
grubu, Gaziantep ilinde görev yapan 29 ilkokul ve ortaokul yöneticisinden
oluşmaktadır. Araştırma verileri, yarı yapılandırılmış görüşmeler ve odak grup
görüşmeleri aracılığıyla toplanmıştır. Elde edilen veriler, içerik analizi ile
çözümlenmiştir. İçerik analizi sürecinde okul yöneticilerinin; OBB sürecinde
okul yönetiminin yetki ve sorumlulukları, Milli Eğitim Bakanlığı Bilişim
Sistemleri ödenek takip modülünün kullanımı, okul bütçesi oluşturulması ve
OBB’nin okul gelişimine katkıları ile ilgili görüşleri ve OBB’nin
geliştirilmesine yönelik önerileri analiz edilmiştir. Araştırmanın sonucunda, OBB
uygulamasının okul geliştirme aracı olarak okulların çok boyutlu
geliştirilmesine hizmet edebileceği ortaya çıkmıştır. Aynı zamanda, OBB
kapsamında sosyal, ekonomik ve kültürel açıdan okulun ve okul çevresinin
şartlarına uygun bir yapılanma sürecine gidilmesi gerektiği sonucuna
varılmıştır. Araştırmanın bulgularına dayalı olarak, OBB’nin tam anlamıyla bir
okul geliştirme aracı olarak kullanılabilmesi için okulların ihtiyaçlarına
bağlı olarak farklılaştırılmış biçimlerde uygulanması önerilmektedir.

Keywords

okul bazlı bütçeleme, okul geliştirme, ilkokul yöneticileri, ortaokul yöneticileri

References

• Anthony, R., & Young, D. (2007). Management control in nonprofit organizations (7th Edition). New York: McGraw-Hill.
• Baines, W. (2007). Common ground across the divide: Financial management policies of schools in contrasting public education systems. Paper presented at the 47th Annual Conference for Accounting and Finance Association, Australia and New Zealand, (AFAANZ), Queensland, Australia.
• Barrera-Osorio, F., Fasih, T., & Patrinos, H. A. (2009). Decentralized decision making in schools: The theory and evidence on school-based management. Washington, DC: World Bank.
• Briggs, K. L., & Wohlstetter, P. (2003). Key elements of a successful school-based management strategy. School Effectiveness and School Improvement, 14(3), 351–372.
• Caldwell, B. J., & Spinks, J. M. (2005). The self-managing school. UK: The Falmer Press.
• Chan, L. (1997). School-based budgeting: A cost-benefit model. Reports - Evaluative. Retrieved from https://eric.ed.gov/contentdelivery/servlet/ERICServlet?accno=ED422628
• Chen, C. C. (2002). A study on relationship between school-based management and school effectiveness in elementary and junior high schools (Unpublished master’s thesis). National Hualien University of Education, Hualien, Taiwan.
• Cheng, C. L. (2006). The feasibility of school-based finance management in junior high schools, under condition of educational adequacy (Unpublished doctoral dissertation). National Kaohsiung Normal University, Kaohsiung, Taiwan.
• Cheung, S. M. C., & Kan, F. L. F. (2009). Teachers’ perceptions of incorporated management committees as a form of school-based management in Hong Kong. Asia Pacific Education Review, 10(2), 139-148.
• Clarke, S. (2002). Understanding small school leadership: Listening to the practitioners. Practicing Administrator, 24(3), 28–29.
• Clover, M. W., Jones, E. B., Bailey, W., & Griffin, B. (2004). Budget priorities of selected principals: Reallocation of state funds. NASSP Bulletin, 88(640), 69-82.
• Cranston, N. (2000). The impact of school–based management on primary school principals: An Australian perspective. Journal of School Leadership, 10(3), 214-232.
• Creswell, J.W. (2002). Research design: Qualitative, quantitative and mixed methods approaches (2nd edition). Thousand Oaks, CA: Sage Publications.
• DeGrow, B. (2015) Colorado student-based budgeting on the rise. Independence Institute. Retrieved from https://www.i2i.org/wp-content/uploads/2015/08/IP-2-2015-2.pdf.
• Fermanich, M., Odden, A., & Archibald, S. (2000). A case study of district decentralization and site-based budgeting: Cordell place school district. Consortium for Policy Research in Education. Retrieved from https://eric.ed.gov/contentdelivery/servlet/ERICServlet?accno=ED454624.
• Field, P.A., & Morse, J.M. (1985). Nursing research. The application of qualitative approaches. Beckenham Kent: Croom Helm.
• Goertz, M. E. (2001). Comprehensive school reform and school-based budgeting in New Jersey. Paper presented at the 26th Annual Meeting of the American Education Finance Association, Cincinnati, OH.
• Goertz, M. E., & Stiefel, L. (1998). School-level resource allocation in urban public schools. Introduction to special issue. Journal of Education Finance, 23(4), 435-446.
• Hadderman, M. (2002). School-based budgeting. Teacher Librarian, 30(1), 27–29.
• Hsieh, C. C., & Hsieh, Y. S. (2005). A study on the school-based management of elementary schools. Journal of National Taipei University of Education, 18(1), 63–94.
• Iatarola, P., & Stiefel, L. (1998). School-based budgeting in New York city: Perceptions of school communities. Journal of Education Finance, 23(4), 557-576.
• Kalkınma Bakanlığı (2013). Onuncu kalkınma planı (2014-2018). http://www.kalkinma.gov.tr/Lists/Kalknma%20Planlar/Attachments/12/Onuncu%20Kalk%C4%B1nma%20Plan%C4%B1.pdf adresinden ulaşılmıştır.
• Lambert, V.A., & Lambert, C.E. (2012). Editorial: Qualitative descriptive research: An acceptable design. Pacific Rim International Journal of Nursing Research, 16(4), 255-256.
• Leininger, M. (1994). Evaluation criteria and critique of qualitative research studies. In J. M. Morse (Ed.). Critical issues in qualitative research methods (pp.95- 115). Thousand Oaks, CA: Sage Publications.
• Levin, H. M. (1987). Finance and governance implications of school-based decisions. Paper presented to the National Advisory Committee of the national policy study of "The Teacher: Ally in Educational Reform" of the Work in America Institute, New York City.
• Lin, K. F. (2006). A study of the relationship among school-based management, organizational climate and school effectiveness in elementary schools in Kaohsiung city (Unpublished master’s thesis). National Sun Yat-Sen University, Kaohsiung, Taiwan.
• Line, Y-W. (2005). A study on school-based budgeting of elementary schools in Taoyuan county (Unpublished master’s thesis). National University of Tainan, Tainan, Taiwan.
• Loeb, S., Dynarski, S., McFarland, D., Morris, P., Reardon, S., & Reber, S. (2017). Descriptive analysis in education: A guide for researchers. (NCEE 2017–4023). Washington, DC: U.S. Department of Education, Institute of Education Sciences, National Center for Education Evaluation and Regional Assistance.
• Manning, K. (1997). Authenticity in constructivist inquiry: Methodological considerations without prescription. Qualitative Inquiry, 3(1), 93–115.
• Milli Eğitim Bakanlığı (MEB) Temel Eğitim Genel Müdürlüğü (2017). Okul bazlı bütçeleme kılavuzu. https://igdir.meb.gov.tr/meb_iys_dosyalar/2017_01/24142809_klavuz.pdf adresinden ulaşılmıştır.
• Milli Eğitim Bakanlığı [MEB] (2015). Milli Eğitim Bakanlığı 2015-2019 stratejik planı. http://sgb.meb.gov.tr/meb_iys_dosyalar/2015_09/10052958_10.09.2015sp17.15imzasz.pdf adresinden ulaşılmıştır.
• Morrow, S.L. (2005). Quality and trustworthiness in qualitative research in counseling psychology. Journal of Counseling Psychology, 52(2), 250-260.
• Moser, M. (1998). School-based budgeting: Increasing influence and information at the school level in Rochester, New York. Journal of Education Finance, 23(4), 507-531.
• Patton, M. (1990). Qualitative evaluation and research methods (pp. 169-186). Beverly Hills, CA: Sage.
• Picus, L. O. (1997). Using school-level finance data: Endless opportunity or bottomless pit?. Journal of Education Finance, 22(3), 317-330.
• Polansky, H. B. (1998). Equity and SBM: It can be done. School Business Affairs, 64(4), 36-37.
• Purkey, S. C., & Smith, M. S. (1983). Effective schools: A review. Elementary School Journal, 83(4), 426-452.
• Rahayu, S., Ludigdo, U., Irianto, G., & Nurkholis (2015). Budgeting of school operational assistance fund based on the value of gotong royong. Social and Behavioral Sciences, 211, 364-369.
• Raz, T., & Ratner, D. (2013). Transition of elementary schools to self-management: Perceptions and attitudes concerning the program in its first year of implementation. Qualitative Findings, Ministry of Education, The National Authority for Measurement and Evaluation, Jerusalem (Hebrew).
• Richards, J. C., & Schmidt, R. (2002). Longman dictionary of language teaching and applied linguistics (3rd ed.). London: Longman.
• Rossmiller, R. A. (1997). Equity, adequacy, and variable spending in public spending. In B.S. Kogan (Ed.), Common schools, common futures: A working consensus for school renewal (pp.166-184). New York: Teachers College, Columbia University.
• Roza, M. (2008). Allocation anatomy: How district policies that deploy resources can support (or undermine) district reform strategies. Research Brief, Seattle: Center on Reinventing Public Education. Retrieved from www.crpe.org/sites/default/files/pub_sfrp_aa_may08_0.pdf.
• Sandelowski, M. (1986). The problem of rigor in qualitative research. Adv Nurs Sci, 8(3), 27–37.
• Santibañez, L., Abreu-Lastra, R., & O’Donoghuec, J. L. (2014). School based management effects: Resources or governance change? Evidence from Mexico. Economics of Education Review, 39, 97-109.
• Shih, H.-Y. (2006). A study on school-based financial management of elementary schools. (Chia Nan University of Pharmacy & Science Report: CNTE9502). Tainan, Taiwan: Chia Nan University of Pharmacy & Science.
• Srithongrung, A. (2018). An evaluation of performance-based budget reform in Asian countries. International Journal of Public Administration, 41(4), 257-267.
• Tooley, S. T., & Guthrie, J. (2003). Devolved school-based financial management in New Zealand: Observations on the conformity patterns of school organisations to change. Discussion Paper Series 216. Palmerston North: School of Accountancy, Massey University.
• Vernez, G., Karam, R., & Marshall, J. H. (2012). Implementation of school-based management in Indonesia. Santa Monica, CA: RAND Corporation. Retrieved from https://www.rand.org/pubs/monographs/MG1229.html
• Williamson, A. L., & Snow, D. (2013). Bridging theory and practice: The landscape of public management reforms in local school district budgeting. Public Performance and Management Review, 37(1), 154-187.
• Wohlstetter, P., & Buffett, T. (1991). School-based management in big city districts: Are dollars decentralized too? Unpublished manuscript presented at Annual Meeting of the American Educational Research Association, Chicago, IL.
• Wohlstetter, P., & Van Kirk, A. (1995). School-based budgeting: Organizing for high performance. Paper presented at the Annual Meeting of the American Educational Research Association, San Francisco, CA. Retrieved from https://eric.ed.gov/contentdelivery/servlet/ERICServlet?accno=ED384953
• Wolf, Z.R. (2003). Exploring the audit trail for qualitative investigations. Nurse Educator, 28(4), 175-178.
• Yang, W. C. (2008). The correlative study on school-based finance management, the equality of educational opportunity and school efficiency (Unpublished master’s thesis). National Sun Yat-Sen University, Kaohsiung, Taiwan.
• Yau, H. K., & Cheng, A. L. F. (2011). The effectiveness of ‘Financial Planning and Control’ in school-based management. E-Journal of Organizational Learning and Leadership, 9(2), 49–62.