3. Research Design
The focus of this research is on case study settings. The research subscribes to the theme of case study research as “a phenomenon of some sort occurring in a bounded context” (Miles & Huberman, 1994, p.25).
In this research, SBM and, in particular, SBFM, is seen as the ‘phenomenon’ to be investigated and individual schools seen as the ‘bounded context’, the intention of which is to bring some depth and understanding to the phenomenon studied in context, rather than simply explain causes dispassionately (Merriam, 1988; Scapens,1990).The research method was analytical in nature and drew on the experiences of key actors at participating secondary schools. The empirical gathering process involved open-ended interviews and discussions with a number of different individuals within each school; these were usually the principal, business manager, head of department, BoT finance sub-committee chairperson, and BoT staff (teacher) representative. The empirics were gathered over a 12-month period between November 1999 and November 2000. A range of data collection methods was employed, and included school annual reports, budgetary documents, BoT financial policies and guidelines. However, semi-structured interviews were the prime source of information. The interviews were taped, transcribed with secretarial assistance, and returned to the participants for their comments and amendments. This constructed ‘understanding’ of how SBFM had been operationalised at each school site was presented to the key actors and an invitation extended for them to confirm and refine the ‘understandings’. Within a 本文来自辣.文~论^文·网原文请找腾讯324-9114 not preclude any attempt to try to survey a range of sites that might share certain characteristics or differ with regard to others. Two key selection criteria were used: size; and socio-economic area. The schools were of a similar size and, therefore, were expected to have received similar amounts of core government funding (primarily in the form of funding related to pupil enrolments), to have offered a similar range of curricula, and to have similar physical resource needs. A distinction between the schools was made on the basis of socio-economic area. Of the fours schools, two were located in more ‘well-off’ areas and two were located in less ‘well-off’ areas. The socio-economic location of the schools was important because it illustrated the principle of equality of opportunity. Schools within the more ‘well-off’ socio-economic areas were more likely to derive additional financial resources through local fund raising activities and would, therefore, be able to provide more facilities and opportunities to students. Schools within less ‘well-off’ areas would not have the same financial opportunities and would be unable to provide the same facilities and opportunities. Thus, the socio-economic location of the schools would have a bearing on the total amount of financial resources under the control of BoTs.
4. Discussion
In the normative mode, the implementation of SBFM was intended to provide local control over budget decision making to improve the efficiency and effectiveness of education provision. Operating vertically, accounting had the potential to curb both inefficient practices and make money go further, and to curb the discretion of professionals and reduce the proficiency and effectiveness of school organisations. Professionals were being shackled by the way accounting was operating, “not by attempts to claim jurisdiction over the content of expert judgement, but by encircling expert judgement within the discourse of budgetary calculation” (Miller & Rose, 1991, p.133). Therefore, in the normative mode, education quality and resource expenditure were directly linked.
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