Distributed leadership is a dynamic process and reciprocal interaction of the leader, the subordinates and the situation. This research was inspired by the theoretical framework of Spillane in order to contextualize distributed leadership and compare the variations using the Teaching and Learning International Survey 2013 data. The two-level structural equation model utilized the school contextual variables and staff characteristics as exogenous and endogenous variables simultaneously in order to investigate the reciprocal effects of these variables on each other, and the ultimate influences on the extent to which leadership is distributed. The results suggest mutual respect among staff, funding resource of the school, together with principal's gender and employment status, are critically important factors with regard to the extent of distributed leadership in a school.