Date of Award

8-2026

Document Type

Dissertation

Degree Name

Doctor of Education (EdD)

Department

Executive Leadership

First Supervisor

Dr. Guillermo Montes

Second Supervisor

Dr. Mitchell Ball

Abstract

This transcendental phenomenological study explores how budget officials in New York State perceive their roles and make resource allocation decisions in alignment with their school district's strategic plans, particularly in efforts to close achievement gaps among historically underserved student populations. Guided by Simon’s theory of bounded rationality, the study examines how decision-makers operate under real-world constraints such as limited information, competing priorities, and institutional pressures.

Persistent disparities in English language arts (ELA) proficiency, most notably among Black, Latinx, and students with disabilities, highlight the urgency of equity-centered budgeting. Through semi-structured interviews with school business officials (SBOs) and assistant superintendents for finance, the study captures the lived experiences and decision-making frameworks of key financial leaders.

The findings reveal that providing financial resources in isolation is inadequate for bridging achievement gaps, as central office leaders struggle with a distinct pedagogical gap and language barrier that detaches finance from instruction. Furthermore, operating without clear, documented strategic anchors causes districts to drift into roll-over routines in which existing programs, budgets, and initiatives carried forward without systematic evaluation, preventing leaders from actively evaluating or maximizing their academic rate of return. The study contributes to the discourse on educational equity by advocating for a more integrated approach to fiscal planning: one that empowers budget officials as strategic leaders. This study calls for systemic shifts that bridge the gap between educational vision and fiscal practice.

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