Thesis (Ph.D.)--University of Nebraska-Lincoln, 2007. / Title from title screen (site viewed June 26, 2009). PDF text: xvi, 1160 p. ; 19 Mb. UMI publication number: AAT 3348993. Includes bibliographical references. Also available in microfilm and microfiche formats.

Using a case study approach, this investigation focused on the decision-making processes involved in developing budgets in two Texas school districts following a tax limitation, or rollback, election. Factors influencing the decision-making processes included the rollback election's outcome in each district, the participants, the perceptions participants held of themselves, the perceptions participants held of others in the district and community, the decisions made, and the factors influencing participants' decisions. Two Texas school districts were selected as subjects of this study which used qualitative data collection methods. In one school district, the rollback election passed. In the other, it failed. Data collection included observations of school board meetings and budget workshops. Structured interviews of school board members and administrators, pro- and antirollback proponents, and newspaper editors were conducted. Questions focused on the budgetary decision-making processes before and after the rollback elections. They also solicited information fromsubjects regarding rollback elections, the factors precipitating the rollback elections and the impact of the rollback election campaign upon each school district. Document analyses were triangulated with the observations and interviews to identify the factors influencing the budgetary decision-making process. Following the rollback elections, school officials in both districts adopted a conservative approach to budgetary decision-making. In both districts, school board members and administrators listened more carefully to citizens' concerns. Citizen finance committees were formed in both districts following the rollback elections to receive community input into the 1989-90 budgets. The decision-making processes in both districts were influenced by school board members' and administrators' personal philosophies, the presence or absence of long-range district goals, and pressures to finance unfunded and underfunded state mandates. The budget documents produced in both districts following the rollback elections reflected a commitment to funding curricular rather than extracurricular programs. School officials protected teachers' and support staffers' salaries, recognizing the importance of maintaining employee morale.