Financing education in a climate of change
著者
書誌事項
Financing education in a climate of change
(The pearson educational leadership series)
Pearson Education, c2020
13th ed
- : hardcover
大学図書館所蔵 全1件
  青森
  岩手
  宮城
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  福島
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  静岡
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  滋賀
  京都
  大阪
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  奈良
  和歌山
  鳥取
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  岡山
  広島
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  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
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  イギリス
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内容説明・目次
内容説明
A user-friendly, practical examination of the issues impacting education finance today
Retaining the practical tone and superior presentation that made the previous editions best sellers, this new edition of Financing Education in a Climate of Change presents the most up-to-date information and material available in the dynamic field of school finance. Easy-to-understand tables and figures, thought provoking end-of-chapter assignments, new chapter learning objectives, and practical budget and accounting examples help readers gain a firmer understanding of all facets of financing education. The 13th Edition adds information on classic and current topics, including the economics of education, recent court decisions, 50-state comparison tables, state taxes, and the ongoing debate about school vouchers, tax credits, church-state issues, and charter schools.
目次
Table of Contents
The Economics of Education
Education as Human Capital
Creation of Wealth and Education
Education: An Important Industry
A Public-Sector Responsibility
Economics and Social Progress
Economic Benefits of Education
Noneconomic Benefits of Education
Cost-Quality Relationship in Education: Does Money Matter?
The Need for Adequate Funds
Adequacy and the Factors Impacting It
Education Deserves High Priority
The Public Wants Good Schools
The Increasing Costs of Education
Spending on Education and the Size of the Enterprise
Impacts on the Cost of Providing an Adequate Education
What is the Cost of an Adequate Education?
A Failure to Provide Opportunity and Associated Costs
Society Suffers the Effects of Poor Education
Financing Education Equitably
Inequalities in Financing Education
Equity: An Objective of School Finance Reform
Measures of School District Wealth
Income Tax
Historical Influences on Equity
The Equalization Principal
Improving State Equalization Practices
Foundation Programs and Variations
The Impact of Average Daily Attendance on Equity
The Changing Climate and Current School Finance Practices
Patterns for School Finance Systems
Developing Patterns
Determining the Best Finance Plan
Full State Funding
District Power Equalization
Property Reassessment and Local District Revenues
Emphasis on Weighting Factors
Principal Types of Weights
Sources of Revenue
Education- Financed by Government
The Taxation System
Characteristics of a Good Tax System
Taxes for Education
Income Tax
Sales Tax
Property Tax
Excise Tax
Severance Tax
Other Funding Sources
Potential New Taxes
Education: A State Function
Early Development of State Responsibility
Development of Decentralized Educational Systems
Development of School Finance Policies
Developmental Stages of School Finance
The Varying State Programs
State Ability to Support Education
Eroding Local Control
Changing Rural-Urban Influence on Education
Basic School District Administrative Units
The Administration of Local School Districts
Advantages of Local Control
Fiscal Independence of School Districts
Trends in Local Taxation Practices
Measures of Local Taxpaying Ability
Local, State, and Federal Tax Responsibility
Federal Interest in Education
Federalism
Historical Role of the Federal Government
U.S. Department of Education
Constitutional Role
Block Grants, Categorical Aid, and General Aid
Federal Expenditures
Fiscal Advantages and Disadvantages
Increased Government Service
The Future of Federal Aid to Education
The Influence and Climate of the Courts
Three Waves of School Finance Litigation
The First Wave of School Finance Litigation
The Second Wave of School Finance Litigation
The Third Wave of School Finance Litigation: A Shift from Equity to Adequacy?
Second-Generation Adequacy Cases
Impact of School Finance Litigation over Time
Pressure for Reform
Finance Reform or Tax Reduction?
Court Decision Guidelines
Public Funds and Nonpublic Schools
History
Educational Choice
The Law and Church-State Relations
Financing School Facilities
The Need
Early Capital-Outlay Programs
Capital-Outlay Court Decisions
State Support
Equity in Financing Educational Facilities
The Federal Government and Capital Outlays
Capital-Outlay Finance Plans
School Bonding Practices
Other Alternatives
Impact Fees
Sales Taxes
Future Policies for School Facilities
Administering the District and School Budget
Evolution of Budgetary Practices
Development of a Systems Approach to Budgeting
District and School Budgetary Approaches
District-Level Budgetary Practices
Administering the District Budget
School/District Coordination
Budgeting at the School Level
Challenge of Leadership
Accounting and Auditing
The School Accounting System
The Changing Accounting Environment
Comprehensive Annual Financial Report
Characteristics of Governmental (Fund) Accounting
Encumbrance Accounting
Cost Accounting
Accrual Accounting
Receiving and Depositing Funds
Expending School Funds
Auditing
Protecting School Funds
Business Aspects of the School Community
Increased Safety Hazards
The Business Office
Supplies and Equipment
Purchasing
Supply Management
Risk Management
Transportation
School Food Services
Human Resources and School Finance
The Expanded Role of Human Resources Administration
Teacher Compensation
Certification
Pay-for-Performance- Merit Pay
Additional Issues
Teachers and School Finance
The Changing Assignments of Teachers
Administrative and Supervisory Salaries
Noncertified Personnel Salaries
Payroll Policies and Procedures
Government Influence
The Road Ahead in School Finance
The Future of Public School Finance
Unresolved Issues
Some Characteristics of Educational Structure
School Finance Goals
The Challenge
Some Characteristics of Educational Structure
School Finance Goals
The Challenge
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