One of the key priorities for the Every Student Succeeds Act (ESSA) is alignment and conformity across different federal and state systems. ESSA gives states the flexibility to hold schools accountable, measure student outcomes, and provide supports and technical assistance in a way that is aligned with their own priorities. States are encouraged…

Statement 34 is the most significant change in the history of governmental accounting. It is a dramatic change in the way school districts report and present financial information. This new reporting model affects every public-school organization that issues financial statements in conformity with generally accepted accounting principles (GAAP).…

Noting that education is viewed as the route to success in American society, the paper argues that education has not lived up to this promise. Emphasis on conformity and regimentation, fostering of competition and exclusion behaviors, classism, racism, and a microfocal perspecitive of social problems serve as barriers to full realization of the…

This paper reports on the protracted history of the Arkansas school-finance case, the longest-running school-finance lawsuit in the United States. It details in chronological sequence the lawsuit filed in 1992 by the Lakeview School District, a very small all African-American school district alleging that the state school-finance plan was…

The question of whether inequities in the financing of public education violate state constitutional rights is examined in this document. Eight recent cases are discussed--four in which plaintiffs were unsuccessful in claiming that state school finance policies violated state constitutional guarantees for an education or equal protection, and four…

Based on interviews with 150 persons in departments of education and in national, provincial, and territorial education organizations in Canada's major capital cities, this paper discusses seven vital issues in Canadian education and briefly states seven others. The seven major issues needing resolution concern: (1) the appropriate balance between…

This guide presents a financial model that affects all governmental entities that issue financial statements in conformity with Generally Accepted Accounting Principles (GAAP). The model was prepared to provide school business officials specific examples of school system financial-statement presentations. The guide is divided into six chapters.…

The second in a series on school finance, this report describes the principles of fair and adequate state and local income taxation. The political setting is discussed, and the nature of indiviudal income taxes is explained by examining which states tax income and what income they tax. Tables 2, 3, and 4 demonstrate the expanding school financing…

Comparisons between Japanese and American education show that Japanese students are better behaved and more conforming and do better on international math and science tests. Japanese education is more egalitarian in approach and funding, but its emphasis on examinations for getting into universities often puts great pressure on students. (RW)