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Assessing Accountability in U.S. Public Education

By: Kelly, Anne S.; Orris, J. Burdeane | Journal of Public Budgeting, Accounting & Financial Management, Spring 2011 | Article details

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Assessing Accountability in U.S. Public Education


Kelly, Anne S., Orris, J. Burdeane, Journal of Public Budgeting, Accounting & Financial Management


ABSTRACT. Public education accountability rests almost exclusively with schools rather than governments. This paper explores its three dimensions: economy, efficiency, and effectiveness. Performance indicators of these dimensions were developed which facilitated testing of significant differences in means over time using analysis of variance. Only salary and wage expenditures per instruction personnel exhibited greater economy. Instructional equipment per pupil was related to increased efficiency. Several indicators suggested enhanced effectiveness. Student/teacher ratio declined and top performers in public schools improved in achievement. Graduation rate, an indicator of achievement and …

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