How do you write a background study on management accounting?

Answer 1

The following list of 'objectives' for decentralization is based on

an examination of a number of reforms. Decentralization has been

proposed in order to:

• Improve education per se directly, for example, by:

¢ increasing the amount of inputs to schooling;

¢ improving the quality of inputs to schooling;

¢ increasing the relevance of programmes, or matching

programme content to local interests;

¢ increasing the innovativeness of programmes;

¢ increasing the range of options available to students;

¢ reducing inequalities in access to education of quality;

¢ increasing learning outcomes.

• Improve the operation of the education system, for example, by:

¢ increasing the efficiency in allocation of resources;

¢ increasing efficiency in the utilization of resources;

¢ increasing the match of programmes to employers'

requirements;

¢ increasing the use of information about issues, problems or

innovations (thereby improving efficiency).

International Institute for Educational Planning http://www.unesco.org/iiep

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Why decentralize?

• Change the sources and amount of funds available for education,

for example by:

¢ increasing the overall amount of money spent on education;

¢ shifting the sources of funding from one social group to

another (other than within levels of government).

• Benefit the central government primarily, by:

¢ relieving the central government of external political problems;

¢ relieving the central government of internal bureaucratic

headaches;

¢ relieving the central government of financial burden (this

includes policies to shift revenue generation to local

government);

¢ increasing the political legitimacy of central government;

¢ reducing corruption at the national level.

• Benefit local government primarily, by:

¢ increasing revenues for education available to local

government;

¢ increasing the capacity of local governments;

¢ improving the responsiveness of central government to local

government requirements;

¢ redistributing political power, weakening actors at the centre

in favour of those outside the centre.

These objectives could be categorized in other ways. A frequently

used scheme distinguishes between:

(a) political motives − in most of the world there is a groundswell of

enthusiasm for increased participation in public decision-making

by groups that have or claim to have been excluded earlier; and

(b) level of funding motives − central governments do not or can not

provide the finance to meet demand for schooling;

(c) efficiency motives − prompted by an argument that more local

decision-making will reduce the cost of producing a unit of output.