Abstract

The trend toward solving the educational problems in Taiwan has been to adopt policies employed in western countries to solve local problems. However, not all policies effective in western countries are necessarily applicable to schools in an Asian country, given the very different cultural and educational environment. Therefore, an examination of the feasibility and applicability of these policies is essential. By conducting focus group interviews composed with government officials, scholars, school principals, department directors, and teachers, and a questionnaire survey to 1000 school members, this study aims to examine whether the school based finance management that is effective in Western countries is applicable to schools in Taiwan. The results suggest that the SBF theory that is effective in the West is applicable to schools in Taiwan, and that the Taiwanese government may adopt and adapt the SBF to serve for the local needs.

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