The global movement to improve education by decentralizing governance and financial management and by holding school personnel accountable for outcomes aligned with standards extends even to traditionally centralized systems in Asia. The author explores research questions related to how resources are acquired, who decides how best to use resources within schools, and accountability for school performance in Taiwan. During 2004-2005, the author interviewed principals of nine elementary, junior high, and senior high schools in three regions (large and small cities; rural communities). On-site interviews and reviews of such documents as school budgets and brochures describing goals and programs reveal similarities and differences in the following: sources of funds; budget development; the determination of priorities for curriculum, special programs, and hiring personnel; school-level control of resources; use of student outcomes in curricular and budget decisions; and external accountability systems. Following a qualitative case study method, the author discusses conclusions within three themes that emerged from the data: (1) dependence; (2) relationships; and (3) accountability. (Contains 1 endnote.)