William Hartman, Pennsylvania State University
Gary Shaffer, Pennsylvania State University
Abstract: This project is developing a practical managerial accounting system to track resources in ways that will enable administrators to allocate their resources under their control in effective ways to improve student outcomes. This will be accomplished by linking together three separate data collection and reporting systems available in school information systems-expenditures, staffing, and students-in a seamless and cost effective manner.
The key components are:
In the first year of the project, the data infrastructure and model have been fully articulated and procedures developed to implement the system. This initial system will be submitted to a full year of field-testing in the second year with three pilot-test school districts, and in the third year a broader implementation with additional school districts in other states will be conducted. The final model will be one that can be adopted by states and/or school districts or employed by the federal government on a sample basis to collect relevant data for improved resource allocation aimed at boosting student outcomes.