A Comparative Analysis of School Finance Management in Norway and Ukraine

Abstract

This paper explores school finance management in the context of two different organizational models, rather decentralized Norwegian school management and highly centralized school management in Ukraine. Based on the both cases, the paper analyzes the experience of the school leaders in Norway and Ukraine regarding their budget efforts, and challenges they have met within the framework of the national contexts. It is argued that greater budget autonomy in schools in Ukraine might provide resource and time efficiency. It is discussed that formula-based allocation of money might increase accountability and transparency to the Ukrainian customers of educational services. The study involves deliberations on the possibility to apply greater school autonomy on budget matters in socio-economic context of Ukraine, and a series of policies is proposed, aimed at decentralization of the educational sector.