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

The purpose of this article is to examine the experiences of successful education systems in the school-based budgeting process and its implications for the Iranian education system.This research was conducted using a comparative approach and utilizing resources and documents in line with the performance and manner of delegating authority to schools in the field of budgeting. findings shows that delegating budgeting authority to schools is one of the fundamental pillars of school-based implementation,. The present study also showed that several factors such as school-based budgeting actors (principals, teachers, student representatives, and local councils), which 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 educational environment, play a role in the school-based budgeting process. Studies conducted at the national level also show that schools in the country lack the necessary facilities for school-based budgeting and the skills of principals and teachers, who are important actors in school-based budgeting, are insufficient in this regard. it is necessary to take measures such as allocating resources to schools and members of local school associations or councils, as well as training planners and budgeters to improve this issue.