Abstract
In response to the international trend of educational decentralization in recent decades, many elementary and junior high schools in Taiwan had adopted sub-budgets of the “subordinate unit budgets” in the Local Education Development Fund for years so as to develop school-based budgeting. Furthermore, with the decline in birth rates and the need of enrollment, the establishment of specialist schools has been encouraged nationwide in Taiwan since 2007. These specialist schools took advantage of specific geographical and cultural features to develop their localized educational features so that their educational competitiveness and qualities could be enhanced. The major purpose of this paper is to examine the relationships among school-based budgeting, innovative management, and school effectiveness in Taiwan’s specialist schools. This paper adopts a questionnaire and employs structural equation modeling for the purpose of analysis. Innovation is a determining point whether schools can make progress or not. The results of the study show that innovative management conduces to direct enhancement of school effectiveness. Moreover, innovative management will be carried out more smoothly when school-based budgeting is performed positively. However, it was surprising to find that school-based budgeting cannot enhance the school effectiveness directly. Instead, it can promote the improvement of school effectiveness indirectly through innovative management.
This is a preview of subscription content, log in via an institution to check access.
Similar content being viewed by others
References
Arslan, A. (2011). Innovative management practices and their impact on local e-government performance: The Turkish provincial municipalities. African Journal of Business Management, 5(24), 10190–10197.
Baines, W. (2007). Common ground across the divide: Financial management policies of schools in contrasting public education systems. Paper presented at the 47th Annual Conference for Accounting and Finance Association, Australia and New Zealand, (AFAANZ), Queensland, Australia. Retrieved from http://www.afaanz.org/openconf/afaanz/paper.php?p=221.doc.
Briggs, K. L., & Wohlstetter, P. (2003). Key elements of a successful school-based management strategy. School Effectiveness and School Improvement, 14(3), 351–372.
Cao, S.-X., & Wang, X.-Q. (2009). Dealing with china’s future population decline: A proposal for replacing low birth rates with sustainable rates. Journal of Biosocial Science, 41(5), 693–696.
Chen, C.-C. (2002). A study on relationship between school-based management and school effectiveness in elementary and junior high schools. Unpublished master's thesis, National Hualien University of Education, Hualien, Taiwan.
Chen, Y.-C. (2009). The study of current state, different factors and strategies of innovative management of featured schools. Unpublished master’s thesis, National Hsinchu University of Education, Hsinchu, Taiwan.
Cheng, C.-L. (2006). The feasibility of school-based finance management in junior high schools, under condition of educational adequacy. Unpublished doctoral dissertation, National Kaohsiung Normal University, Kaohsiung, Taiwan.
Cheng, F.-M. (2006). Innovative management strategies for small-scaled primary schools in remote areas: A study of participatory schools of featured school project in Taipei County. Unpublished master’s thesis, National Taipei University of Education, Taipei, Taiwan.
Cheung, S. M.-C., & Kan, F. L.-F. (2009). Teachers’ perceptions of Incorporated Management Committees as a form of school-based management in Hong Kong. Asia Pacific Education Review, 10(2), 139–148.
Godoy, J. V., & Gravoso, R. S. (2008). Design and implementation of an instructional innovation for at-risk learners: A classroom study. The Asia-Pacific Education Researcher, 17(2), 173–189.
Goertz, M. E. (2001). Comprehensive school reform and school-based budgeting in New Jersey (ERIC Document Reproduction Service No. ED456534).
Hadderman, M. (2002). School-based budgeting. Teacher Librarian, 30(1), 27–29.
Ho, H.-F. (2010). The prospects for the implementation of school-based financial management in Taiwan. International Education Studies, 3(1), 145–150.
Hsieh, C.-C., & Hsieh, Y.-S. (2005). A study on the school-based management of elementary schools. Journal of National Taipei University of Education, 18(1), 63–94.
Hsu, Y.-N. (2009). A study on relationships among the public relations, organization innovative management and school effectiveness in Taiwan’s elementary schools. Unpublished doctoral dissertation, National Chengchi University, Taipei, Taiwan.
Huang, C.-H. (2007). A study of the relationship between school innovation management and school effectiveness. Unpublished master’s thesis, National Hualien University of Education, Hualien, Taiwan.
Hwang, F.-M. (2004). The methodology of social science statistic: Structural equation modeling. Taipei, Taiwan: Wu-Nan Book.
Latarola, P., & Stiefel, L. (1998). School-based budgeting in New York city: Perceptions of school communities. Journal of Education Finance, 23(4), 557–576.
Lee, B.-Y. (2008). A study on the application of subsidiary units budget model to the Local Education Development Fund: A case of Taichung city. Unpublished master’s thesis, National Chung Hsing University, Taichung, Taiwan.
Lin, K.-F. (2006). A study of the relationship among school-based management, organizational climate and school effectiveness in elementary schools in Kaohsiung city. Unpublished master’s thesis, National Sun Yat-Sen University, Kaohsiung, Taiwan.
Lin, C.-C., Kao, C.-H., Lin, R.-H., & Tsai, S. L. (2009). A study on performance evaluation of elementary/junior high schools for reusing vacant school space and developing specialist schools which were implemented by MOE in 2009. A report of National Hsinchu University of Education requested by MOE, unpublished.
Line, Y.-W. (2005). A study on school-based budgeting of elementary schools in Taoyuan county. Unpublished master’s thesis, National University of Tainan, Tainan, Taiwan.
Longman, P. (2004). The global baby bust. Foreign Affairs, 83(3), 64–79.
MacCallum, R. C., Browne, M. W., & Sugawara, H. M. (1996). Power analysis and determination of sample size for covariance structure modeling. Psychological Methods, 1, 130–149.
Ministry of Education, Taiwan [MOE] (2006). The subsidy plan of elementary/junior high schools for reusing vacant school space and developing specialist school in 2007. December 12, 2006, the official document of MOE (No. 0950185524).
Ministry of Education, Taiwan [MOE] (2008). The trial plan of local governments establishing subordinate unit budgets in the Local Education Development Fund. February 25, 2008, the official document of MOE (No. 0970006817).
Ministry of Education, Taiwan [MOE] (2010). The list of subsiding elementary/junior high schools for reusing vacant school space and developing specialist school during 2007–2010. Retrieved April 20, 2010, from email of MOE.
Ministry of Education, Taiwan [MOE] (2011). The situation of local governments establishing subordinate unit budgets in the Local Education Development Funds. Retrieved January 4, 2011, from email of MOE.
Mou, Y.-H. (2005). The research of kaoshiung municipal education development fund. Unpublished master’s thesis, I-Shou University, Kaohsiung, Taiwan.
Ng, P. T., & Chan, D. (2008). A comparative study of Singapore’s school excellence model with Hong Kong’s school-based management. The International Journal of Educational Management, 22(6), 488–505.
Robbins, S. P. (2002). Organizational behaviour (10th ed.). Upper Saddle River, NJ: Prentice Hall.
Shih, H.-Y. (2006). A study on school-based financial management of elementary schools (Chia Nan University of Pharmacy & Science Report: CNTE9502). Tainan, Taiwan: Chia Nan University of Pharmacy & Science.
SPSS Inc. (2004). SPSS 13.0 base user’s guide. Chicago, IL: SPSS.
The Compilation and Administration of Education Expenditures Act (2000, December 13). Retrieved from http://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?PCode=T0020018.
Tooley, S. T., & Guthrie, J. (2003). Devolved school-based financial management in New Zealand: Observations on the conformity patterns of school organisations to change. Palmerston North: School of Accountancy, Massey University.
Tseng, K.-H. (2007). A study on curriculum development and implementation of the Special School Project in Taipei County: A crisis or opportunity of small-sized elementary schools. Unpublished master’s thesis, National Taipei University of Education, Taipei, Taiwan.
Tu, Y.-C. (2002). A probe into the change in compulsory education budgeting: Taking the junior high schools of Taipei for instance. Unpublished master’s thesis, National Taipei University, Taipei, Taiwan.
Umansky, I., & Vegas, E. (2007). Inside decentralization: How three Central American school-based management reforms affect student learning through teacher incentives. World Bank Research Observer, 22(2), 197–215.
Valmohammadi, C. (2012). Investigating innovation management practices in Iranian organizations. Innovation-Management Policy and Practice, 14(2), 247–255.
Wang, S.-L. (2008). A study of relationships between principal’s transformational leadership and school innovative management in Taipei county featured schools. Unpublished master’s thesis, Tamkang University, Taipei, Taiwan.
Yang, W.-T. (2007). A study on innovative management and school effectiveness of elementary in Taipei county. Unpublished master’s thesis, Taipei Municipal University of Education, Taipei, Taiwan.
Yang, W.-C. (2008). The correlative study on school-based finance management, the equality of educational opportunity and school efficiency. Unpublished master’s thesis, National Sun Yat-Sen University, Kaohsiung, Taiwan.
Yau, H.-K., & Cheng, A. L.-F. (2011). The effectiveness of ‘Financial Planning and Control’ in school-based management. E-Journal of Organizational Learning and Leadership, 9(2), 49–62.
Yuchih, K. (2004). The study of education development fund at local-government level in Taiwan. Unpublished master’s thesis, National Taipei University of Education, Taipei, Taiwan.
Zhao, J. (2009). School innovative management model and strategies: The perspective of organizational learning. Information Systems Management, 26(3), 241–251.
Author information
Authors and Affiliations
Corresponding author
Rights and permissions
About this article
Cite this article
Chin, J.Mc., Chuang, CP. The Relationships Among School-Based Budgeting, Innovative Management, and School Effectiveness: A Study on Specialist Schools in Taiwan. Asia-Pacific Edu Res 24, 679–693 (2015). https://doi.org/10.1007/s40299-014-0220-3
Published:
Issue Date:
DOI: https://doi.org/10.1007/s40299-014-0220-3