Costing teacher education : perceptions and practice

This study results from a perceived need for Higher Education providers of primary undergraduate initial teacher training (ITT) to be more accountable, within their institutions and externally to their funding body, for costs incurred. A survey of all undergraduate primary ITT courses within England and Wales revealed that very few course leaders had access to the necessary raw data or to any resultant financial information. Most courses generated sufficiently detailed costings to demonstrate course viability but not to assist with detailed course planning and management of resources. Using data obtained from a case study institution, 'back-flush' costing was employed to identify component costs in a form which allowed the development of a formulaic costing system. The viability of such approaches to costing is analysed and recommendations are made for changes to course, institutional and state funding body procedures to ensure that there can be rigorous accountability for the use of public funds.