School-Centered Budgeting and School-Centered Management: A Study of the Experiences of Successful Educational Systems

Objectives: The aim of this article is to examine the experiences of successful educational systems in the school-based budgeting process and its implications for the Iranian education system. Method: This research was conducted using a comparative approach and utilizing resources and documents in line with the performance and method of delegating authority to schools in the field of budgeting. Findings: The findings show that delegating budgeting authority to schools is one of the basic pillars of school-based implementation, and among the capabilities that schools should have in the school-based management process is budgeting by the school itself. The present study also showed that several factors such as school-based budgeting agents (principals, teachers, student representatives, and local councils) who are referred to as software conditions in school-based budgeting, and hardware factors such as written and digital resources, management methods, laws, information data, resources, and the educational environment play a role in the school-based budgeting process. Studies conducted at the national level also show that the country's schools lack the necessary facilities for school-centeredness, and the skills of administrators and teachers, who are important factors in school-centeredness, are insufficient in this regard. Conclusion: Overall, according to the findings, it is necessary to move towards improving this issue by adopting measures such as allocating resources to schools and educational districts, training administrators and members of local school associations or councils, and training planners and budgeters.