Student Name: Nasir Iqbal

Roll No: CC620168

Course Code: 622
Programme: M.ED (1 year) Teacher Elementary & Secondary Education
Session: Semester Autumn 2020
Address: Govt High School GMK khel Karal

ASSIGNMENT No. 1
Q.1 Explain concept of school organization. How is it linked with school administration? Also describe
elements of school organization.
As a parent, you are the major provider of your child's education from birth through adolescence. You guide the
development of her character and mental health and help form the foundation from which she'll develop lifelong
attitudes and interests. And because your home is the primary environment in which your child's potential and
personality will take shape, it's important to make sure that you create a positive, open atmosphere that will not
only support what goes on in the classroom, but will also instill the desire to learn.
It is through your love and encouragement that your kids will become motivated — first to please you, and then
to please themselves. This leads to self-confidence, curiosity, the enjoyment of mastering new tasks, and other
healthy attitudes, all of which contribute to successful learning.
But unless you are home-schooling, you will not be the one teaching your child science or geography. And
while it's true that all of the facts, skills, and concepts your children learn at school are influenced by what you
do at home, your child's education is equally impacted by the relationships you form with her teachers. Building
an effective relationship with the teacher is a critical task, and, like you, every teacher wants to achieve this
goal. As with any relationship, mutual respect, the ability to listen, and lots of communication form the
foundation.
When parents and teachers work well together, everyone benefits. Parents and teachers can provide each other
with unique insight and different perspectives about the same child, culminating in a more complete
understanding of that child, her abilities, strengths, and challenges. The teacher will know much more about the
curriculum and the school culture, while you know more about your child's personality, tendencies, and family
life. A successful parent-teacher partnership also shows a child that an entire team of adults is on her side.
A positive relationship with your child is more important to her school career than your constant presence in the
classroom. Because young children identify strongly with you, your attitudes, values, and innermost feelings are
contagious. They become embedded in your child's mind at the deepest levels.

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If your own experience with school was miserable, you might feel anxious about your child's school
experiences. Your child will sense this, and it could hamper her ability to throw herself wholeheartedly into
learning. She may feel disloyal if she allows herself to like school and work hard, even if your words are telling
her to do so.
For your child's sake you'll need to put the past behind you and "start over," assuming that your child's teachers,
school, and overall experience will be good and happy. Even if you didn't like school, the best way to help your
child is to endorse her experience: Get involved, be positive, and trust her teachers. She will get the message:
"School is important; I want you to engage fully."
It might sound obvious, but today, parents' schedules are full to overflowing. The good news is that there are
easy ways to enjoy time with your child that also support learning. You can be available during play dates,
snuggle on the sofa while watching a good video together, take a nature walk in the park, make appreciative
comments from time to time as your child plays, cook something yummy together, or just hang out and chat. All
these things support your child's deep belief that you know her, care about her, and would never expect her to
do something that isn't possible — such as learn in school.
Most educators believe in parent participation in children's education, but "participation" means different things
to different teachers. To some, it might mean helping children with homework, returning notes and sending
things in on time, and coming to a conference when notified to do so. But it should mean much more. Work
with the teacher to find out some ways you can contribute to the classroom, but always be sure to do it within
the guidelines she'll provide for you. By the same token, you have valuable insight about your child — no one
knows her better than you — so it's important to take initiative and communicate that knowledge to the teacher
throughout the school year.
First, be sure to provide details about your child's home life to your teacher. The most effective teachers have a
fairly complete understanding of each child in their class. You can help by telling her about your child's family
life, including any recent changes (divorce, a death in the family, or illness, for example), important traditions
or rituals, languages spoken at home, and other significant details unique to your child.
Ask about ways to share your culture — food, music, photos, and traditions — with the class. Not only will this
help strengthen your child's self-esteem, it will also enrich the learning experience for the entire class and foster
an appreciation of diversity. Between the ages of 3 and 8, kids are beginning to deal with a world bigger than
the family, and they become keenly aware of every difference between themselves and their peers.
Plan to have a family discussion each week. Try to pick a topic that emerges from your child's experiences at
school. The more you familiarize yourself with the daily routines and activities at preschool, the more you'll be
able to encourage this type of conversation. You can even extend the idea into an art project or create a family
"book club" where everyone reads something relating to this theme.

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Get the entire family involved. As often as possible, try to participate in field trips and classroom events such as
potlucks, story parties, art shows, and class celebrations. Include grandparents, siblings, caregivers, and family
friends. Your child will be delighted.
For parents and teachers alike, the goal is to play active roles in your child's life and to work towards forming a
real bond. The child's best interest is always served when she has lots of people rooting for her and all the
pieces of her life fit together. A strong home-school connection will set the stage for a child who will grow up
with a love for learning.

Q.2 Discuss basic elements of school management. Comment why these are not applied effectively in our
schools.
This scope of school management is very vast. It includes everything regarding the efficient functioning of the
educational institution, securing the greatest benefit to the greatest number through an adoption of practical
measures. It interprets and clarifies the functions and the activities of an educational programed in fruitful
relationships and harmonizes their mutual action. It ensures sound planning, good direction and efficient and
systematic execution.
The scope of school management covers the following:
I. Intellectual development of the child.
II. Moral development of the child.
III. Social development of the child.
IV. Physical development of the child.
V. Aesthetic development of the child.
VI. National and emotional integration of the child.
VII. Vocational development of the child.
In modern times, facilities offered by schools are not limited to basic functioning instead, the authorities have
been looking for advanced system. This system is aimed at total user-friendly as well as efficient management
of varied tasks. These tasks may range from registering new students, managing fees payment, examination
management to all the essential features necessary for making the administrative division of school effective. In
order to cope up with all these factors, the school management system was developed and nowadays, it has even
been recognized by most of the Indian schools. As a matter of fact, this system based on smart technology has
become an integral part of many schools.
At this segment, it is crucial to discuss the purpose served by school management software before proceeding.
To begin with, the school management system is basically manufactured to compile all the manual activities of
administrative importance in the form of software. This software further makes it easier for officials to finish off
their work in a lesser span of time. Most of all, the mechanism of software is easy to understand that even if any

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school is utilizing it for the first time, the users will not have to toil hard to learn its function. On the other hand,
there is a vast range of apps that are included in this software for different streams of management in any
school. For instance, if you have purchased a school app or similar software, then, its various modules will
make your work simpler yet very accurate.
In addition, it needs to be mentioned that on perfect selection only, the software will fetch exact results. To be
even more precise, whether you have to fulfill the formalities of managing newly enrolled student, monitor
exam related works or keep a close account of monthly/annual fee, your initial planning has to be properly
executed. In case, you want to use, fees management software then, the first area to be brooded over is its
underlying utility. On the basis of your conclusion, you will be able to realize whether to buy this software or
switch to other school management software. Besides, this smart way of keeping administrative and other
important functions of schools has decreased manual efforts. Contrarily, the precise solutions are increasing
further contributing to the doubling of the school's revenue generation.
No doubt, revenue generation of any school might have been at risk, if the officials' time is wasted in manual
adjustment of different sectors. However, with the advent of school management system in India, the scenario
of profit generation is treading on a productive path. Furthermore, it will not be wrong to say that this software
comprises of pragmatic features that are beneficial for authorities of the school. All the domains of the school
ranging from the library, hostel, transportation, registration, examination to staff management are widely
covered in this software of school management software. Hence, it can be summed up that in the current times,
if any school wants its amenities to be managed without any hassle, thereby, maintaining perfect balance among
all its aspects of growth, then, this software is worth purchasing.
Management Process School:
This school considers management as a process of getting things done by people who operate in the
organization. Management can best be studied in terms of process that it involves. The management process can
be divided in five broad functions such as: planning, organizing, staffing, directing and controlling. It seeks to
analyze the nature, purpose, structure and the underlying process of each of these functions. Henry Fayol is the
father of this school of thought. The other scholars associated with this school are J.D. Mooray, A. C. Railay,
Lyndall Urwick, Harold Koontz, McFarland. These scholars evolved certain principles having universal
applicability. These principles are equally applicable to all types of organizations, business, government or any
other organization.
Features:
The features of management process are:
(i) Management is what management does. It is the study of functions of managers.
(ii) The functions of managers are the same in all types of organizations.
(iii) The experiences of managing helps us in distilling the principles. These can be improved upon by applying
them.

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(iii) Principles provide useful theory of management.
(iv) The functions of management i.e. planning, organizing, staffing, directing and controlling are the core
functions of management.
(v) Management principles have universal application.
The management process approach recognizes management as a separate discipline. It integrates the knowledge
of other disciplines to improve management. There is room for innovation, research and development.
This school is criticized on the ground that under dynamic conditions it may not be worthwhile to find out
principles of universal application. There is a lack of unanimity among theorists about the functions of
management. These principles of management do not always stand the test of empirical scrutiny. This school
has provided a conceptual frame work which can be used for further research and development of management
thought.
Q.3 Discuss the resource management and its type. What are the key requirements management?
A resource is anything that is needed to execute a task or project — this can be the skill sets of employees or the
adoption of software. For example, if you’re planning an event, a few resources include scheduling out staff for
the event, planning what vendors to use for promotional materials, investing software that allows attendees to
register, and budgeting for everything from giveaways to catering. Resource management as part of project
management is all about doing more with less. Nobody likes waste, especially in business. Resource
management is centered on optimization and efficiency. When you know what you need to make a project
successful, you can effectively plan out the optimal way to use those resources.
To some companies, optimum efficiency is so important that they hire someone solely devoted to resource
management; also known as a resource manager. What does a resource manager do? While project managers
are responsible for creating and assigning tasks to get the project done, resource managers are accountable for
allocating the resources needed to make the project a success.
1. Avoids unforeseen hiccups: By understanding your resources upfront and planning how to use them,
you can troubleshoot gaps or problems before they happen.
2. Prevents burnout: Effective resource management allows you to avoid “over allocation” or
“dependency” of resources by gaining insight into your teams workload.
3. Provides a safety net: Let’s say the project was not successful due to lack of resources (it happens).
Resource planning and management establishes that you did everything you could with what you had.
4. Builds transparency: Other teams can gain visibility into your team’s bandwidth, and plan accordingly
if your team is at maximum capacity or available to take on new projects.
5. Measures efficiency: With a high-level understanding of what’s needed to manage and execute an
upcoming project, you can effectively plan and measure ROI.
Now that you understand what resource management is, let’s discuss how you can start implementing it across
your projects.

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1. Resource Allocation
Resource allocation helps you get the most from your available resources. Based on team members’ skills and
capacity, resource allocation is the process of tackling projects using the resources you have at your disposal in
the most efficient manner possible.
To get a clear view into allocation, project managers will often use resource allocation reports. These can give
anywhere from a high-level view to a detailed run down of resource availability — helping you avoid schedule
delays and going over budget. The better the reporting capabilities at your disposal, the more transparency and
efficiency you will have over your projects.
2. Resource Leveling
Another type of resource management is called resource leveling. This technique aims to discover underused or
inefficiently used resources within the organization and work them to your advantage. An example of resource
leveling is having a content writer who has experience in graphic design help out the design team by taking on
small content tasks that require design work. If a team member can flex their design skills, the design team
won’t need to hire a freelancer if they suddenly get flooded with design requests
3. Resource Forecasting
Having a resource management plan is critical to optimizing people, materials, and budget efficiency. Resource
forecasting allows you to predict your future resource requirements before a project begins. During the planning
stages of a project, resource forecasting determines the project’s scope, possible constraints, unforeseen costs,
and potential risks.
To make these predictions, project managers must be extremely familiar with the project lifecycle and
objectives, and have an overview of available resources within the organization. Project management
software provides this level of visibility, as well as easy access to your projects and resources all in one place.
Q.4 Explain structure of school budget. Also discuss types of budgeting process.
The three major financial functions in education–budgeting, accounting, and auditing–are separate, discrete
operations, but they are nonetheless closely interrelated. They are required activities in providing reliable fiscal
information, guidance, and accountability in the use of the $365 billion raised and expended in 2001 on
preschool through grade twelve public education in the United States. Budgeting is a process and plan for
determining how money is to be raised and spent, as well as a document–the budget–developed and approved
during the budgeting process.
Money is organized and spent according to an accounting system, using a general ledger that standardizes each
spending category and accounts for its use. The National Center for Education Statistics published the Financial
Accounting for Local and State School Systems, commonly called Handbook II, Revised (1990), by William J.
Fowler. Handbook II, Revised is an accounting system with line codes for each category and function to make it
easier for external agencies to analyze and audit school spending to ensure the legal and appropriate use of
public funds.

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Budgeting
William Hartman, author of School District Budgeting (1999), defines education budgeting as a "working tool"
for the successful operation of states and local school districts, and as a "significant opportunity to plan the
mission, improve their operations, and achieve their education objectives" (p. 1). As such, the budgeting process
allows various levels of government to "make better financial and program decisions, improve operations, and
enhance relations with citizens and other stakeholders" (National Advisory Council on State and Local
Budgeting,

In more technical terms, a budget is a statement of the total educational program for a given unit, as well as an
estimate of resources necessary to carry out the program and the revenues needed to cover those expenditures.
A vertical budget includes the various income and expenditure estimates (by line item, function, object, and cost
center) in a given fiscal year, while a horizontal budget will include current estimates for a given fiscal year,
compared to prior audited income and expenditures, and a projection of costs into the future. Hence, the budget
is a statement of purpose and a review of income and expenditures by function–with a timeline to explain past,
current, and future financial practices.
Education agencies, like businesses and other enterprises, have experimented with various forms of budget
organization: line-item and function/object budgeting are basic to all systems; and planning-programming-
budgeting systems, zero-based budgeting, and site-based budgeting are attempts to link the budget to goals and
objectives while devolving the budgeting process to the school level.
Line-item budgeting. Barry Mundt et al. define line-item, or "traditional," budgeting as "a technique in which
line items, or objects of expenditures–e.g., personnel, supplies, contractual services, and capital outlays–are the
focus of analysis, authorization, and control" (p. 36). While helpful in tracking costs, line-item budgeting is
virtually useless for planning or management, since the functions of the expenditures are not explained and the
particular need, school site, and type of students being served are lost in spending aggregated by "line."
Thus, teachers' salaries, for example, is a budget line-item; but which teachers, at which schools, teaching which
types of students (e.g., bilingual special needs) is not explained.
Function/object budgeting. Most districts use function/object budgeting, since it organizes spending around
the basic functions of the system, such as instruction, student support, operations, administration, and
transportation. In addition, functions are subdivided (e.g., into elementary instruction, high school operations),
while the object being purchased (e.g., elementary textbooks, high school cleaning equipment) is also specified.
Personnel services or salaries and benefits may be handled by function; that is, for instructional, support, or
plant maintenance staff, for example.
While these broad categories, objects, and processes are generally the same for education budgeting across the
country, a strategic attempt has also been made to determine the most effective and efficient uses of resources.

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These efforts have led to such innovations as zero-based, program-planning, and site-based budgeting, which
attempt to be more mission-driven and constituent-friendly than traditional types of budgeting in education.
Zero-based budgeting (ZBB). Popular in the 1950s and 1960s, ZBB began with the assumption that the school
system starts out yearly with a "clean slate." Thus, each function, program, and agency has to justify its
expenditures annually, relating all costs to system goals and objectives to avoid habitual spending. Because so
many costs, such as tenured teachers' salaries and benefits, are "fixed" across annual budgets, and because the
programs are so complex, zero-based budgeting becomes more an exercise than a practical reality. As Hartman
explains, "ZBB … forces comparisons of and choices among programs and activities that are often difficult to
compare adequately" (p. 49). In addition, most programs are not "up for grabs" on an annual basis, since, for
example, schools cannot eliminate their elementary school classes, making such a requirement difficult to
justify.
Program-planning-budgeting systems (PPBS). Used by the U.S. Defense Department during the Vietnam
War, PPBS seek greater efficiency by attaching spending to particular programs (e.g., the development of a new
multipurpose fighter jet aircraft that might be used jointly by the Army, Navy, and Air Force–thus saving costs,
but failing, in fact, to meet the needs of any of the armed services very well). While rarely used in education,
PPBS would require school districts to spell out their mission and goals, lay out alternatives to reach these
objectives, attribute costs to each choice, analyze the costs, select the best option, and then build the budget
around this outcome, and finally feed data back to adjust the costs to the results. While this method sounds
ideal, it often becomes so complex, and the programs so numerous, that school districts and states cannot
readily sustain this approach.
Site-based (school-site) budgeting (SBB). SBB is concerned with who will do the budgeting and where in the
organizational hierarchy the decisions will be made. In attempts to bring the budgeting process closer to "end-
users"–the teachers, parents, and school administrators–SBB encourages, if not requires, decision-makers in
each school to examine their programs and to set their budgets to meet their particular needs as part of the
process of shared decision-making. Allan Odden et al. explain that school reform may require greater
decentralization, a step "in which teams of individuals who actually provide the services are given decision-
making authority and held accountable for results" (p. 5). Under site-based budgeting, districts must determine
who will serve on SBB committees; which decisions and resources are devolved to schools–and using what
formulas; how much autonomy is granted to spend for local school needs; exactly how to analyze the budget at
each school; and what training and support are needed to make SBB work effectively.
In practice, school districts or divisions thereof will utilize variations of many, if not all, of the above methods
in compiling their budgets. For example, a school principal may require teachers to justify their individual
budget requests (zero-based) in the development of a school (site-based) budget. A component of the district's
budget may include a proposal for a new educational program, including all anticipated expenditures, revenues,
and cost savings (program-planning budget). The entire district budget may be compiled onto a state-mandated

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format that requires line items to be categorized by fund, function, program, and object (function/object
budgeting). Once the fiscal year begins, the budget is transformed from a financial plan into the initial baseline
data for a working, dynamic financial accounting system.
Accounting
Related to budgeting is the accounting system. If a school district's budget is a financial reflection of its
educational mission, goals, and philosophies, then the accounting system becomes the method by which a
district can assess the overall effectiveness of the financial plan. In fact, the accounting structure (line items,
spending categories, costing and spending procedures) is reflected in the budget, and will later be used in
auditing the system for legal, appropriate, and responsible spending.
David Thompson and Craig Wood explain five purposes for the use of accounting in schools. The first purpose
is to "set up a procedure by which all fiscal activities in a district can be accumulated, categorized, reported, and
controlled" (p. 111). The second function is to assess the alignment of the district's financial plan (budget) with
the district's educational programs. An accounting system allows the district's management to assess whether a
district has the financial resources to meet the needs of its programs.
The third function relates to the state and federal reporting requirements to which school districts must adhere.
States have the constitutional authority for the provision of education, and, as such, they bear the final
responsibility for fiscal accountability. Likewise, federal funds are distributed to local districts–through the
states–and require adequate accounting and reporting procedures. These reporting requirements have led to the
development and adoption of uniform budgeting procedures and accounting standards. The Governmental
Accounting Standards Board (GASB), operating under the auspices of the Financial Accounting Foundation
(FAF), is responsible for the establishment and revision of Generally Accepted Accounting Principles (GAAP)
for local and state governments.
One significant difference in the utilization of GAAP for school districts and GAAP for private business is that
school districts utilize fund accounting that classifies spending into three broad fund categories: governmental,
proprietary, and fiduciary. Governmental funds represent those activities typical of district operations such as
instruction, special revenues (grants), and debt service funds. Proprietary funds include those activities that are
similar to private enterprise, such as food service and transportation funds. Fiduciary funds are utilized when the
district is acting directly for a third party, including private trusts (scholarships), pension trusts, investment
trusts, and agency (payroll) funds.
Budget preparation is the fourth purpose of accounting. By accumulating accurate baseline data, accounting
provides the budget with the information necessary for a horizontal comparison (prior year, current year, and
future annual revenues) of actual vertical (line-item) expenditures and budget performance. The fifth and final
purpose of accounting, as proposed by Thompson and Wood, is to provide proper fiscal controls and
accountability, which, in turn, build public trust and confidence.

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Critics of the current system of accounting utilized in public schools have claimed that the collection and
reporting of financial data no longer provides adequate information to policymakers. Jay G. Chambers asserts
that the desire for programmatic cost information, the need for data compatibility, and the importance of
understanding the relation-ship between educational inputs and outputs all point to the need for improving the
standards for organizing and reporting educational resource data. To measure resources adequately in education,
Chambers proposes a system that is related more to economics rather than accounting.
The resource cost model, which Chambers recommends, "places paramount importance on measuring
productivity and the cost-effectiveness analysis, the economist's stock in trade" (p. 26). Several states,
including Hawaii, South Carolina, and Rhode Island, have adopted another reporting tool that integrates with
the existing GAAP accounting systems utilized at the school and district level. This financial analysis model
allows expenditure data to be reported on a school-by-school basis and actually tracks dollars spent on the
classroom for "classroom instruction." The reporting program allows policy-makers to "explore the equity,
efficiency, and effectiveness of spending"(Cooper et al. 2001, p. 28) between schools as opposed to school
districts.
Accounting is thus the tool by which school district management can structure, organize, and operationalize the
district's financial plan (the budget). Accounting also provides the roadmap by which fiduciary entities, such as
board of education members, public citizens, and state government officials can evaluate a school's financial
status. In addition, school district accounting provides the necessary procedures and data to enable an
independent, certified public accountant to conduct the district's annual financial audit.
Auditing
Since schools are public agencies, their raising and spending of money must be reviewed and audited on a
yearly basis–and on an as-needed basis, as determined by the governing body. In addition, an effective
management system would include internal reviews and audits on a continuous basis to ensure accuracy and
prevent fraud. Thus, two broad categories of audits–external and internal–are important in holding schools
accountable for the use of public funds.
An external audit is an objective, systematic review of resources and operations, followed by a written or oral
report of findings. Robert E. Everett et al.(1995) define three basic types of external audits. Financial
compliance audits address the "fairness of presentation of basic financial statements in conformity
with Generally Accepted Accounting Principles (GAAP)" (p. 4). This type of audit is most commonly
associated with the annual independent audit that most states require: namely, a Comprehensive Annual
Financial Report (CAFR) to be prepared by the school district that conforms to standards developed by the
Governmental Accounting Standards Board and state reporting requirements. It is the auditor's responsibility to
render an opinion of the financial statements contained in the CAFR, based on their audit of district records.
A program compliance audit is a review of a local education agency's (LEA) adherence to the educational and
financial requirements of a specific funding source, such as a discretionary federal grant. The third type of audit

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is a performance audit, which addresses the "economy and efficiency of the LEA" (Everett et al., p. 4),
examining an LEA's internal controls for weaknesses, which would expose possible mismanagement or fraud.
Internal audits, on the other hand, are usually incorporated into a district's internal control procedures, a system
of checks and balances designed to ensure ongoing accountability by requiring certain members of the
organization to perform a financial audit on an individual or department. For example, board of education
members perform an audit each month on the financial statements submitted to them for their approval. The
requirement of multiple signatures for the approval of a purchase order constitutes an internal audit of
purchasing. The accounting or bookkeeping department may also perform an audit on the general ledger prior to
closing the financial statements at the end of each month.
Future Trends
The school finance system, with its budgeting, accounting, and auditing sub-systems, was designed to support
the operation and improvement of public education. When a public budget is aligned to the needs and programs
of the nation, state, district, or school; when the accounting structure is clear and well constructed to reflect the
way money is collected and spent; and when the auditing process determines that money was managed legally
and appropriately, then school should have the tools to use funds effectively, efficiently, and productively. With
new technologies, a popular drive to improve the funding of education, greater interest in schools as the
decision-making unit, increased privatization of education, and the growing influence of federal agencies in
determining accounting and budgeting principles, the nation faces an interesting and challenging future in
school finance. There are four key issues facing school finance: changing federal-state-local dynamics;
privatization, expanding technology; and a move to funnel resources to students.
Changing federal-state-local dynamics. The drive to standardize accounting practices in education across the
nation can lead to some interesting future develops. For example, in 1999 the General Accounting Standards
Board (GASB), issued Statement 34, which requires, among other changes, that districts and states combine all
funds that would account for their debt against the value of their monetary assets and fixed assets (e.g., land,
buildings, and equipment). In some states, the balance between district assets and district debt is negative,
although presumably the ability of districts to borrow funds (backed by the relevant cities and state) will not
allow school systems to go bankrupt. However, this subtle change in accounting requirements may have far-
reaching effects for school districts, as their bond ratings may be affected negatively, thus limiting the amount
of funds they may borrow for capital improvements. Future developments in budgeting, accounting, and
auditing will see greater standardization as the levels of government work together to improve school spending,
accountability, and performance.
Increasing privatization of school provision. Private provision of education, with public tax support, appears
to be increasing. The number of charter schools, for example, has grown exponentially and U.S. President
George W. Bush's national policies place "parental choice" and private provision as keys to school reform. As
more and more public dollars are diverted to private providers–as a result of national, state, and local political

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decisions–the money will be placed into the hands of private organizations unaccustomed to the budgeting,
accounting, and auditing in which public schools have developed expertise.
Further, the mingling of public funding and private (even for-profit) management will make budgeting-
accounting-auditing systems even more complex, blurring the lines between public and private provision,
funding, and accountability. As budgets are being approved by local school boards, for example, and funding is
reaching individually-managed schools (i.e., charter schools), more profit-making corporations, such as the
Edison Schools or Knowledge Is Power Program, will become part of the education budgeting-accounting-
auditing process.
Expanding technology and public awareness. Sunshine laws, requiring that all official meetings in
publication education be announced in advance and to open to the public, are converging with advances in
technology, heightening the possibility of financial information becoming real-time data for public inspection.
With computers, Internet accessibility, and growing public interest, one can assume that budgeting-accounting-
auditing procedures will become more systematic, accessible, and transparent to stakeholders of education
nationwide.
Funneling resources to students. The future will also include an increasing interest in school-site and student-
centered budgeting and accounting. Driven by interest in such devices as vouchers, whereby funding would be
awarded to each student (family), future systems will include revising current budget and accounting models
that link resources to students. Agencies as different as the State of Hawaii and the New York City Public
Schools now account for spending by individual school, function, and program, creating greater interest in
equity and productivity at the school and classroom levels. Whatever future financial structures U.S. schools
adopt, the budgeting-accounting-auditing system will be required to plan, allocate, and hold decision-makers
accountable for the enormous resources of the nation's largest public service: education.
Q.5 Discuss the different theories of leadership. In your opinion, which theory is most suitable in our
context? What role a head teacher can play with the said theory?
While many different leadership theories have emerged, most can be classified as one of eight major types:
1. "Great Man" Theories
Have you ever heard someone described as "born to lead?" According to this point of view, great leaders are
simply born with the necessary internal characteristics such as charisma, confidence, intelligence, and social
skills that make them natural-born leaders. Great man theories assume that the capacity for leadership is
inherent – that great leaders are born, not made. These theories often portray great leaders as heroic, mythic and
destined to rise to leadership when needed. The term "Great Man" was used because, at the time, leadership was
thought of primarily as a male quality, especially in terms of military leadership. Such theories suggest that
people cannot really learn how to become strong leaders. It's either something you are born with or born
without. It is very much a nature (as opposed to nurture) approach to explaining leadership.

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2. Trait Theories
Similar in some ways to Great Man theories, trait theories assume that people inherit certain qualities and traits
that make them better suited to leadership. Trait theories often identify a particular personality or behavioral
characteristics shared by leaders. For example, traits like extroversion, self-confidence, and courage are all traits
that could potentially be linked to great leaders. If particular traits are key features of leadership, then how do
we explain people who possess those qualities but are not leaders? This question is one of the difficulties in
using trait theories to explain leadership. There are plenty of people who possess the personality traits
associated with leadership, yet many of these people never seek out positions of leadership. There are also
people who lack some of the key traits often associated with effective leadership yet still excel at leading
groups.
3. Contingency Theories
Contingency theories of leadership focus on particular variables related to the environment that might determine
which particular style of leadership is best suited for the situation. According to this theory, no leadership
style is best in all situations. Leadership researchers White and Hodgson suggest that truly effective leadership
is not just about the qualities of the leader, it is about striking the right balance between behaviors, needs, and
context. Good leaders are able to assess the needs of their followers, take stock of the situation, and then adjust
their behaviors accordingly. Success depends on a number of variables including the leadership style, qualities
of the followers and aspects of the situation.
4. Situational Theories
Situational theories propose that leaders choose the best course of action based upon situational variables.
Different styles of leadership may be more appropriate for certain types of decision-making. For example, in a
situation where the leader is the most knowledgeable and experienced member of a group, an authoritarian
style might be most appropriate. In other instances where group members are skilled experts, a democratic
style would be more effective.
5. Behavioral Theories
Behavioral theories of leadership are based upon the belief that great leaders are made, not born. Consider it the
flip-side of the Great Man theories. Rooted in behaviorism, this leadership theory focuses on the actions of
leaders, not on mental qualities or internal states. According to this theory, people can learn to become leaders
through teaching and observation.
6. Participative Theories
Participative leadership theories suggest that the ideal leadership style is one that takes the input of others into
account. These leaders encourage participation and contributions from group members and help group members
feel more relevant and committed to the decision-making process. In participative theories, however, the leader
retains the right to allow the input of others.

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7. Management Theories
Management theories, also known as transactional theories, focus on the role of supervision, organization and
group performance. These theories base leadership on a system of rewards and punishments. Managerial
theories are often used in business; when employees are successful, they are rewarded; when they fail, they are
reprimanded or punished.
8. Relationship Theories
Relationship theories, also known as transformational theories, focus upon the connections formed between
leaders and followers. Transformational leaders motivate and inspire people by helping group members see the
importance and higher good of the task. These leaders are focused on the performance of group members, but
also want each person to fulfill his or her potential. Leaders with this style often have high ethical and moral
standards.

THANKS

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