# ESA Success Requires Strategy, Infrastructure, and Support Beyond Legislation

By Michael B. Horn · Published 2025-04-21 · Updated 2026-06-08 · Education Technology on MarketScale
Canonical: https://www.marketscale.com/industries/education-technology/esa-success-requires-strategy-infrastructure-and-support-beyond-legislation
Creator hub: The Future of Education with Michael Horn

> Implementation of education savings accounts hinges on operational readiness that extends well beyond passing new laws

## Key points

- ESAs differ from traditional vouchers by offering broader eligibility and flexibility across a wide range of educational services, including tuition, tutoring, and curriculum materials.
- Passing ESA legislation is only the first step — successful implementation requires careful rule design, vendor procurement, financial oversight, and robust family support systems.
- Integrating ESAs into long-term school improvement strategies remains a significant challenge, especially in regions with limited provider capacity.

Block Field

As education savings accounts (ESAs) [gain traction](https://marketscale.com/?p=202465) across the United States, the conversation is shifting from policy debates to the complexities of implementation. Fueled by post-pandemic dissatisfaction with traditional school models and a desire for more customizable educational options, ESAs are being adopted in a [growing number of states](https://www.ncsl.org/education/state-actions-on-education-savings-accounts?utm_source=chatgpt.com), often under "universal" frameworks. But what does it actually take to make these programs work in practice?

What are the often overlooked questions and hurdles when it comes to turning ESA legislation into real-world results for families?

In this episode of [*The Future of Education*](https://marketscale.com/shows/the-future-of-education-with-michael-horn/), host [Michael Horn](https://www.linkedin.com/in/michaelbhorn/) dives into the intricate realities of ESA implementation with [**Philip Vaccaro**](https://www.linkedin.com/in/philip-vaccaro-1696926/), the Managing Director, and [**Nita Bhat**](https://www.linkedin.com/in/nita-bhat-2aa6b623/), the Senior Director at [**EY-Parthenon**](https://www.ey.com/en_gl/services/strategy/parthenon). Drawing from their direct experience designing Arkansas's universal ESA program, they unpack the layers of strategy, policy, and logistics behind putting these innovative funding models into action.

**Key discussion points from the episode…**

- **What makes ESAs unique**: Unlike traditional vouchers, ESAs offer broader eligibility and flexibility, allowing families to use funds on a wide range of educational services—from tuition to tutoring to curriculum materials.
- **Why implementation is the hard part**: Passing legislation is just the beginning. Designing rules, choosing vendors, ensuring financial safeguards, and fielding family inquiries require meticulous planning and resources.
- **The long-term strategy question**: How ESAs should integrate into broader school improvement efforts remains a challenge, particularly in areas with limited provider capacity or competing priorities.

### About the Speakers

**Philip Vaccaro** is a Managing Director at EY-Parthenon with over 14 years of experience advising education systems on strategy, performance, and large-scale transformation. Prior to consulting, he served as Executive Director of School Performance at the NYC Department of Education and began his career as a high school math teacher. His expertise spans system-level change, school accountability, and education reform across both public and private sectors.

**Nita Bhat** is a Senior Director at EY-Parthenon with nearly 11 years of experience advising public and private education clients on system design, budgeting, and strategic implementation. She previously served as Chief of Staff to EY's US Chair and began her career as a biology teacher through Teach For America in Philadelphia. Her expertise includes education reform, stakeholder engagement, and leading large-scale, equity-focused initiatives.

Tags: customizable educational options, education savings accounts, EY-Parthenon, Nita Bhat, Philip Vaccaro, traditional school models

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