HU Credits: 2

Degree/Cycle: 2nd degree (Master)

Responsible Department: education

Semester: 2nd Semester

Teaching Languages: Hebrew

Campus: Mt. Scopus

Course/Module Coordinator: Hanna Bar-yishay, Ph.D

Coordinator Email: Hanna.Bar-Yishay@mail.huji.ac.il

Coordinator Office Hours: Monday, 12:00-13:00

Teaching Staff:

Course/Module description:
The course will teach students how to use managerial accounting reports, mainly the budget, as tools for planning, controlling and evaluating schools. Emphasis will be put on the relationship between the budget and the school development plan and on the contribution of the budget to effective and efficient management of schools. Students will acquaint themselves with different methods of budgeting, learn to manage cash flow, calculate costs, prepare school budget and use the budget to manage the school on a daily basis.

Course/Module aims:
The aims of the course are to embed among students the importance of using the budget as a tool for more effective, more efficient and more egalitarian management of schools and to supply them with practical tools for building a budget and using the budget as a tool for improving the pedagogical, communal, social and cultural performance of schools.

Learning outcomes - On successful completion of this module, students should be able to:
• Identify the accounting language and its application to schools and educational systems.

• Analyze accounting reports relevant to the educational system.

• Examine various methods of costing and budgeting relevant to educational systems

• Build a school budget

• Evaluate the school budget using the principles of business management in education: effectiveness, efficiency and equity.

Attendance requirements(%):
80%

Teaching arrangement and method of instruction: Lectures, discussions exercises and case studies

Course/Module Content:
Introduction: the relationship between managing schools and managing business. School based management – financial aspects, resources and outputs.

Criteria for evaluating the effectiveness and efficiency of schools – principles of economic management of none profit organizations and their application to educational systems.

Accounting as a tool for managing schools- financial accounting and managerial control, principles of accounting, and funds.

Financial management and schools- income and expenditures report, balance sheet, cash flow report.

Managerial control and schools: costing, budgeting and control.

Costing of educational projects and analyzing costs.

Methods of costing- how to absorb fixed costs in schools, calculate breakeven point and budget an educational project.

Cost benefit and cost analysis of educational programs.

The school budget- aims of, the circular model of budgeting, other budgeting models, the interrelationship between the budget and school development plan.

School budget- methods of budgeting input and output budgets, line item budget, performance budget, ZBB and accrual budgeting.

School budget: tracking, controlling and auditing.

Budget a school- from theory to action- various models for budgeting schools and ground rules for school based management.

Budget a school- from theory to action-steps in building the budget. Do and don't do in school budgeting.

Required Reading:
Anderson, L. (2005). Resource acquisition and allocation. In T. Bush & L. Bell (Eds.) The principles and practice of educational management, pp.207-221. UK: P.C.P.

Barr, M. (2002). Budgets and financial management. US: Jossey bass,
pp.29-49.

Cooper, B. & Nisonoff, P. H. (2002). Public School Budgeting, Accounting, and Auditing. http://www.encyclopedia.com/doc/1G2-3403200507.html

Herzlinger, R. E. & Nitterhouse, D. (1994). Financial accounting and managerial control for nonprofit organizations, Ch. 1, 2, 8, 9. (657 HER)

Knight, B. (1997). Budget analysis and construction. In Preedy, M., Glatter, R. & Levacic R. (eds.) Educational Management. The Open University

Levacic, R. (2005). Efficiency, Equity and Autonomy. In T. Bush & L. Bell (Eds.), The principles and practice of educational management, pp.187-206 UK: P.C.P. (

Mutter, D.W. & Parker, P.J. (2004). School money Matters. A handbook for principals. USA: ASCD, pp.1-10, 49-52, 92-95, 121-125.

Odden, A., Archibald, S., Fermanich, M. and Gross, B. (2002). Defining school-level expenditure structures that reflect educational strategies. Journal of Education Finance, June 2002, p. 323-356.

Oster, S.M. Gray, C.M. Wenberg, C. (2004) Pricing in the nonprofit sector. In D.R. Young (Ed.), Effective economic decision-making by nonprofit organizations.
Sorenson, R.D., Goldsmith, L.M. (2006).The principal’s guide to school budgeting. Corwin press, California, USA, pp.17-22, 115-124

Waggoner, C. (2005). Communicating school finance. NY:iUniverse, pp.8-15, 48-60.

Wilkins, R. (2002). Linking resources to learning. Educational Management & Administration, 30(3), 313-326

Young, D.R. (2004). The seven insights of effective nonprofit economic decision making. In D.R. Young (Ed.), Effective economic decision-making by nonprofit organizations.



Einhoorn, R. (1999). The business budget and management. Tel Aviv: Cherikover. (Hebrew)

Gaziel, C. (2002). School based management. Tel-Aviv University: Ramot. Ch. 6, pp. 199-223. (Hebrew)

Haft, R. (Ed.) 2003. Financial reporting by non-profit organizations. BDO office.Pp. 2-28, 29-54, 93-96, 101-102, 181-184, 190-200, 209-214, 301-304. (Hebrew)

Levacic, R. (2003). Developing school based management: combining local choice with central control. In A. Volanski & I. Friedman, School based management an international perspective.Jerusalem: ministry of education.
Pp 151-190. (Hebrew)

Additional Reading Material:
Audit Commission (2000). Getting the best from your budget. Retrieved from
www.schools.audit-commission.gov.uk

Bryce, H. (1992). Financial and strategic management for nonprofit organizations. NJ: Prentice-Hall.
Bullock, A. & Hywel, T. (1997). Schools at the Centre. NY: Routledge, Ch. 6, 72-116.
Coleman M & Anderson L (eds.) (2000). Managing finance and resources in education. London: Paul Chapman.
Cooper, B. et al. (1994). Making money matter in education: A micro financial model for determining school level allocations, efficiency and productivity. Journal of Education Finance, 20: 66-87.
Dalsimer, J.P. Understanding nonprofit financial statements: A primer for board members. Washington: National Center for Nonprofit Boards.
Drucker, P. (1990). Managing the non-profit organization: Principles and practices. NY: Harper Collins
Fermanich, M., Odden, A. & Archibald, S. (2000). A case study of district decentralization and site based budgeting: Cordell place school district. CPRE
http://www.wcer.wisc.edu/cpre


Fowler, W. (Ed.) (1994). Selected Papers in school finance. US Department of Education, Office of Educational Research
Glover, D. (1997). Resourcing education: linking budgeting to educational 0bjectives. In Preedy, M., Glatter, R. & Levacic, R. (eds.). Educational Management. Buckingham: Open University Press, pp. 137-148.
Hoxby, C. (1996). Are efficiency and equity in school finance substitutes or complements? Journal of Economic Perspectives, 10:4, 51-72.
Hywel, T. & Martin, J. (1996). Managing resources for School Improvement. Routlege.

Jordan, K.F., Lyons, T.S., McDonough, J.T. (1992). Funding and financing for programmes to serve K-3 at-risk children: a research review. Wahington: National Education Association

Lawton, B. S. (2001). Educational finance and school choice in the United States and Canada. National Center for the Study of Privatization in Education, Teachers college: Columbia University.
Levacic, R. (Ed.) (1989). Financial Management in Education. Open University Press.
Levacic, R. (1992) Local management of schools: aims, scope and impact. Educational Management and Administration. 20:1, 16-29.

Levacic, R. (2003). Financial and resource management for schools. London: Paul chapman.
Mandel, M.J. & Melcher, A. (1995). Will schools ever get better. Business Week
Mikesell, J.L. (1995). Fiscal Administration: Analysis and application for the public sector. Brooks/Cole Publishing Co.
Richards, C.E. (1988). A typology of educational monitoring systems. Educational Evaluation and Policy Analysis, 10(2), pp. 106-116.
School based budgeting (1999). ERIC Digest 131 - October 1999
http://eric.uoregon.edu/publications/digests/digest131.html

Schwartz, A.E. Stiefel, L. & Rubenstein R. (1998). Education finance. In Thompson F (ed.) Handbook of public finance. New York: Marcel-Dekker, 447-482.
Shim, J. K. & Siegel, J.G. (1997). Financial management for nonprofits. NY: McGraw-Hill.
Thomas, H.G. (1999). Managerial implication of adopting formula based
systems of resource allocation. Educational Management and Administration,
27:2, 183-191.

Thomas M. Joynt (2002). Cost cutting through onion layers - School Budgeting. School Administrator., Dec http://findarticles.com/p/articles/mi_m0JSD/is_11_59/ai_94893405/

Wildavsky, A. (1987). The new politics of the budgetary process. IL: Scott Foresman.
Wohlstetter, p. (1995). Getting school based management right: what works and what doesn’t. Phi Delta Kappan. 77:1, 22-24.

Course/Module evaluation:
End of year written/oral examination 0 %
Presentation 0 %
Participation in Tutorials 0 %
Project work 40 %
Assignments 60 %
Reports 0 %
Research project 0 %
Quizzes 0 %
Other 0 %

Additional information:
none