RT Book, Section A1 OECD T1 What accounts for variations in spending on salary costs? JF Highlights from Education at a Glance YR 2011 FD Sep 13 AB The relationship between resources devoted to education and outcomes achieved has been the focus of much education policy debate in recent years, as governments seek to ensure value for money in public spending while satisfying the educational needs of the society and economy. Indeed, various reforms implemented during the last decade in primary and secondary education have had important impacts in this area (see Box B7.2 in Education at a Glance 2010). Consequently, there is considerable interest in international comparisons of how various school systems allocate resources. This spread examines these questions from the perspective of salary cost per student – a calculation based on four factors: hours students spend in the classroom, teachers’ teaching hours, estimated class size and teachers’ salaries. Salary cost per student is calculated for each country and then compared with the OECD average. PB Organisation for Economic Co-operation and Development DO 10.1787/eag_highlights-2011-28-en UL http://www.oecd-ilibrary.org/;jsessionid=1j4sa0h8owwgv.x-oecd-live-02content/chapter/eag_highlights-2011-28-en