Purpose: The purpose of this research is twofold: to test a theory of academic optimism in Taiwan elementary schools and to expand the theory by adding new variables, collective responsibility and enabling school structure, to the model. Design/methodology/approach: Structural equation modeling was used to test, refine, and expand an organizational path model of student achievement first developed in the USA. Findings: The proposed organizational model was supported in Taiwan and was consistent with the initial studies done in the USA. Further, two concepts were added to the model, enabling structure and collective responsibility, both of which had significant indirect effects on student achievement through academic optimism. Moreover, the theoretical foundations (efficacy, trust, and academic emphasis) of the latent construct of academic optimism were confirmed again in this sample of schools in Taiwan. Originality/value: The findings support an organizational model of student achievement, which has application in both the USA and Taiwan. The original model was supported, refined, and extended. Academic optimism is at the center of the model and explains student achievement for all students. Collective responsibility and enabling school structure both predict academic optimism directly and student achievement indirectly. (Contains 4 tables and 2 figures.)