Aligning strategy with school finance: A K12 district's organizational decision-making process for ESSER allocation

Yang, Lianne

Item

Aligning strategy with school finance: A K12 district's organizational decision-making process for ESSER allocation

Yang, Lianne

Date

2025-12-03

Abstract

The financial decisions that central office administrators make in public school districts have far reaching implications for the entire school system. This qualitative case study examined how leaders in a mid-to-large Texas public school district made financial decisions regarding Elementary and Secondary School Emergency Relief (ESSER) funds. Using a grounded theory approach with an organizational decision-making lens, the study explored the district’s decision-making process through perceived alignments between spending and district strategic improvement goals and how goals shaped allocation decisions. Findings revealed that alignment among leaders rather than alignment to goals alone most strongly influenced decision-making. Given the district’s decentralized structure, recommendations for stronger decision-making standardization and communication to promote goal achievement are provided. A two-step framework is proposed to guide future district allocation practice. This study contributes to understanding how organizational decision-making influences education finance and offers practical frameworks to strengthen district-level fiscal decision-making processes.