comparative study of the approach to SBM-based management and accounting in the United States of America and Australia and its benefit in the Kingdom of Saudi Arabia

There is no doubt that global shifts and changes will cast a shadow over the management and financing of education in different countries in terms of the relationship between the different administrative levels, and those administrative levels deal with human forces (teachers, students, administrators, support services, students' parents and others), and in their interaction with the environment and society. The world today faces many difficulties and changes that demand education systems and their management with quality, efficiency and effectiveness, and this will only come by exploiting and employing the potential and efforts of all those responsible for education, expanding the delegation of powers and responsibilities, participating in educational decision-making and making, and adopting new administrative approaches to face the challenges and changes that It occurs in the school (Hussein, Salama Abdel-Azim, 2006, 280)
In light of the foregoing, it is clear that SBM has become the largest reform movement that won widespread popular acceptance in the past decade and was considered by the countries of the world as part of a set of strategies aimed at improving and providing the quality of educational services and achieving decentralization in education and decision-making by involving parents and members of society Local teachers and teachers, increasing school independence and self-management, improving students ’academic performance, increasing responsiveness to local needs, providing schools and localities with adequate opportunities to define the content of their curricula, allocating and managing their resources and improving students’ performance; And then making the principle of educational transparency and accountability / accountability available (United Nations Development Program, 2011, pp4-6)
That is why the current study came to benefit from the distinguished successful experiences in the application of school-based management and its support for accountability in both the United States of America and Australia, with the aim of benefiting from these experiences in developing school administration and ensuring the quality of school effectiveness and accountability in the Kingdom of Saudi Arabia.