To read the full version of this content please select one of the options below:

School-district governance structures and fiscal outcomes: is school-district leadership entrenched?

Nina T. Dorata (Department of Accounting and Taxation, St. John's University)
Cynthia R. Phillips (Department of Accounting and Taxation, St. John's University)

Journal of Public Budgeting, Accounting & Financial Management

ISSN: 1096-3367

Article publication date: 1 March 2015

Abstract

This study examines the impact of school-district governance characteristics, which include board and management entrenchment and budget and audit committee expertise, on fiscal measures. Despite the significant influence school boards have over the determination and use of the bulk of property taxes, virtually no empirical research exists that examines the influence of school-district governance structures on fiscal outcomes. We find a positive association between board entrenchment and spending and find a negative association between budget and audit committee expertise and spending. The findings of this study confirm that governance structure matters for fiscal outcomes and recommendations are provided to support efforts to improve fiscal efficiency of school-district governance.

Citation

Dorata, N.T. and Phillips, C.R. (2015), "School-district governance structures and fiscal outcomes: is school-district leadership entrenched?", Journal of Public Budgeting, Accounting & Financial Management, Vol. 27 No. 3, pp. 279-317. https://doi.org/10.1108/JPBAFM-27-03-2015-B001

Publisher

:

Emerald Publishing Limited

Copyright © 2015 by PrAcademics Press