A Study of Guidelines for Developing Budget Management According to the Principles of Good Governance of School Administrators Under the Kalasin Primary Educational Service Area Office 3

Abstract

This research consists purposes were 1. to study the current conditions and desirable conditions of budget management according to the principles of good governance of school administrators and 2. to examine the priority needs for budget management based on the principles of good governance of school administrators; and 3. to investigate guidelines for developing budget management according to the principles of good governance of school administrators. This study employed a mixed-methods research design, integrating both qualitative and quantitative approaches. The research instruments consisted of a questionnaire and a semi-structured interview. The sample group comprised 163 school administrators and 163 heads of budget administration departments (one from each school), totaling 163 schools under the Kalasin Primary Educational Service Area Office 3. The samples were selected using purposive sampling. The target group included 2 educational administrators and 3 school administrators, totaling 5 participants, selected through purposive sampling. The quantitative data collected from the questionnaires were analyzed using descriptive statistics, including percentage, mean, standard deviation and the Priority Needs Index (PNI). The qualitative data obtained from the semi-structured interviews were analyzed using content analysis. 1) The research findings revealed that 1) The current conditions of budget management according to the principles of good governance of school administrators were overall at a moderate level (x̅= 3.00, S.D. = 0.51), while the desirable conditions were overall at the highest level (x̅= 4.68, S.D. = 0.38). 2) The overall priority needs index for budget management according to the principles of good governance was at 0.56 (PNI_modified = 0.56) and 3) The guidelines for developing budget management according to the principles of good governance of school administrators under the Kalasin Primary Educational Service Area Office 3 consisted of seven aspects: budget preparation and proposal, budget allocation, monitoring, evaluation and reporting, resource mobilization and educational investment, financial management, accounting management and procurement and asset management. Effective budget management based on the principles of good governance must be implemented systematically.