近年來，台灣所採行的教育改革藉由教育鬆綁、財政鬆綁，以及學校人事更有績效來獲得成果。作者於2004-2005年旅居台北，與許多校長會談，了解資源如何獲得、學校由誰決定資源的最佳運用，以及學校表現的外部績效責任。訪談九所位於大城市、小城市及鄉鎮的小學及中學校長。現場訪問與文件閱覽包括學校預算、目標與課程，以顯示經費來源、預算發展、課程決定、人員聘用、資源管控，以及學生表現的運用等資源決定的異同。使用質化個案研究的方法，作者從資料顯示的三個主題中：依賴、關係與績效責任，討論政策與專業發展的結論與意義。

In recent years, Taiwan has adopted reforms to improve education by decentralizing governance and finance and by holding school personnel accountable for outcomes. While living in Taipei during the 2004-05 school year, the author talked with principals to understand how resources are acquired, who decides how best to use resources within schools, and external accountability for school performance. The auther interviewed principals of nine elementary, junior high, and senior high schools in three regions (large and small cities; rural communities). On-site interviews and reviews of such documents as school budgets and brochures describing goals and programs revealed similarities and differences in sources of funds, budget development, decisions about curriculum and hiring personnel, control of resources, and uses of student outcomes in resource decisions. Following a qualitative case study method, the author discusses conclusions and implications for policy and professional development within three themes that emerged from the data: dependence, relationships, and accountability.