Public k-12 education as an industrial process: The school as a factory
Journal of Public Budgeting, Accounting & Financial Management
ISSN: 1096-3367
Article publication date: 1 March 2010
Abstract
In this paper we argue that public education in the United States is essentially an industrial process organized to produce a finished product. Rising government spending on public education, and the lack of an established rubric to evaluate school performance or accountability deems our analysis relevant and timely. Viewing education as an industrial process will allow policy-makers to obtain more accurate measures of costs and develop appropriate funding mechanisms. Furthermore, regulators may use managerial accounting concepts, particularly activity based costing, to establish future school performance evaluation rubrics.
Citation
Groff, J.E., Smith, P.C. and Edmond, T. (2010), "Public k-12 education as an industrial process: The school as a factory", Journal of Public Budgeting, Accounting & Financial Management, Vol. 22 No. 4, pp. 543-560. https://doi.org/10.1108/JPBAFM-22-04-2010-B004
Publisher
:Emerald Publishing Limited
Copyright © 2010 by PrAcademics Press