The problem of this study was to determine the status of program budgeting in selected Texas public schools as perceived by superintendents of those schools. The purposes were (1) to determine the implementation status of program budgeting in the major concept areas of systems analysis, multiyear planning, objective-based programs, cost inclusiveness, and administrative commitment and (2) to determine if the perception of the superintendents differed significantly depending upon the size of the school district they represent. Conclusions and recommendations for effective transition to a program budgeting system were then formulated. It was concluded from the findings that program budgeting concepts are present in all sizes of school districts surveyed; however, the data failed to reveal a fully implemented system in operation in any of the districts. The moderate level of program budgeting implementation in school districts appears to be the result of mandated utilization of the program-oriented accounting system. The program budgeting concepts other than the program budget seems to be implemented only to the degree necessary to adequately operationalize the required accounting system elements. There were no significant differences for any of the concept items relative to the size of the districts. Tire review of the literature failed to reveal significant encouragement from the state level for the full implementation of a program budgeting system in local school districts. It was implied from, the findings and conclusions that program budgeting should continue as a priority for Texas school districts, and efforts at all levels of education be expended to establish fully operational program budgeting systems in Texas school districts.
| Identifer | oai:union.ndltd.org:unt.edu/info:ark/67531/metadc331314 |
| Date | 08 1900 |
| Creators | King, Edward W. |
| Contributors | Huffstutler, E. V., Williamson, John A., Watson, Hoyt F. |
| Publisher | North Texas State University |
| Source Sets | University of North Texas |
| Language | English |
| Detected Language | English |
| Type | Thesis or Dissertation |
| Format | v, 161 leaves, Text |
| Coverage | United States - Texas |
| Rights | Public, King, Edward W., Copyright, Copyright is held by the author, unless otherwise noted. All rights reserved. |
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