School Heads’ Preparedness, Compliance, And Accountability in Fiscal Management
Keywords:
Accountability, compliance, preparednessAbstract
This study aimed to assess the level of preparedness, extent of compliance, and level of accountability in the fiscal management practices of school heads. Respondents’ profile included age, sex, highest educational attainment, and tenure as school head. The research employed a descriptive and comparative design to address the identified research problems, with 73 school heads serving as respondents. A researcher-developed instrument was utilized for data collection, which was validated by a panel of five research experts. This study reveals that most school heads are older, highly educated women with extensive tenure. They exhibit a very high degree of preparedness, compliance, and accountability in fiscal management. Preparedness varies: older leaders excel in procurement, while younger ones lag in budget allocation; women outperform men equally in both areas; highly educated leaders do better in procurement; and long-tenured heads show stronger planning capabilities than newer ones. Compliance patterns mirror these dynamics, with older school heads leading in financial planning and budget allocation, and males outperforming females in planning. Higher qualifications again correlate with better performance, particularly in planning, whereas less-qualified leaders’ lag. Accountability trends closely follow preparedness and compliance: older and more experienced heads excel in budget allocation; males lead in planning; and higher education is linked to stronger performance across planning, budget, and procurement. Significant differences are consistently tied to educational attainment, especially in work and financial planning, budget allocation, and procurement. Experience and advanced education emerge as key drivers of effective fiscal governance in school leadership, underscoring the value of targeted training and mentorship for less experienced or less educated heads.
References
Adedoyin, O. B. & Soykan, E. (2020). Covid-19 pandemic and online learning: the challenges and opportunities. Interactive Learning Environments, 1-13.
Alvarez, B. G. C. & Patane, J. D. (2024). Perceived Level of school heads’ Competence in Financial Management Practices. Ignatian International Journal for Multidisciplinary Research, 2(7), 48-70. https:tinyurl.com/2pyyuhhz
Amos, O., Ephrahem, G., & Bhoke-Africanus, A. (2021). Effectiveness of School Heads’ Financial Management Skills in Provision of Quality Education in secondary School. Journal of Education, Society and Behavioral Science, 34(2), 20-28. https://rb.gy/9k4f1a
Bacatan, J. (2023). The What and Why of Financial Management in Education. ResearchGate. Retrieved from: https://rb.gy/jpaqwl.
Bautista, M. (2025). School Heads’ Practices and Skills in Financial Management in Relation to Teachers’ Performance. International Multidisciplinary Journal of Research for Innovation, Sustainability and Excellence (IMJRISE) Vol. 2, Issue no.6 p. 49.
Bhandari, P. (2022). Ethical considerations in research | Types & Examples. Scribbr. Retrieved from: https://rb.gy/8q7vig
Bos, J. (2020). Confidentiality. Research Ethics for Students in the Social Sciences. Retrieved from: https://rb.gy/zymqqe
Cañete, E. (2019). Competency level of secondary school administrators and their administrative performance: Basis for a training in school management: (Unpublished master’s thesis). Foundation University, Dumaguete City.
Castillo, L. C., & Gabriel, A. G. (2020). Transparency and accountability in the Philippine local government. In: Farazmand A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham. https://rb.gy/0cvybo
Dabon, A. F. (2021). “Efficiency of Public School Heads in Managing School Finances in the Context of a Developing Country,” International Journal of Multidisciplinary Research and Publications (IJMRAP), Volume 4, Issue 2, pp. 16-21, 2021.
Dwangu, A. M. & Mahlangu, V.P. (2021). “Accountability in the Financial Management Practices of School Principals,” International Journal of Educational Management, Vol. 35 No. 7, pp.1504-1524. https://rb.gy/vtwbih
D’cruz, C. (2021). Risk and Compliance: Role of the Principal or the Deputy Principal. Ideagen School Governance. Retrieved from: https://rb.gy/rdgdyy
Enriquez, J. A. M. (2022). School Leader as Fiscal Manager. Depedbataan.comPublications. Retrieved from: https://depedbataan.com
Espiritu, R. (2020). Financial Management of School Heads in Selected Pubic Elementary Schools in DepEd Region III, Philippines. https://rb.gy/m6mv8o
Frost, J. (2019). How to Calculate a Percentage. Statistics By Jim. Retrieved from: https://rb.gy/p4yupg
Fullerton, G. (2022). What Is Budget Allocation and How to allocate Budget Correctly. https://www.mosaic.tech/post/budget-allocation
Gaspar, M. et al. (2022). Transparency and Accountability of Managing School Financial Resources. Journal of Public Administration and Governance, 12(2). https://rb.gy/otkar5
Galigao, R., Lakandula, I., Pilapil, F., & Queniahan M. (2019). Linking the Leve lof School Financial Management Among School Heads: A Case Study in Mandaue District, Cebu, Philippines. International Journal of Engineering Research & Technology, 8(7). https://rb.gy/3zbffx
Gillis, A. (2023). Tech Target Network. What is compliance? Retrieved from: https://rb.gy/8dfuyq
Hassan, M. (2024). Validity – Types, Examples and Guide. Strategies, Process & Techniques utelized in the collection of data. Retrieved from https://rb.gy/ao8eif
Kanyanzii, E. A, Ombuki, P. C. & Kalii, F. (2019). Influence of Financial Management Practices on the Financial Performance of Public Secondary Schools in Kathiani Subcounty, Kenya. IOSR Journal of Economics and Finance, 10 (2), 57-70.
Kenno, S., Lau, M., & Boles, B. (2021). Budgeting strategic planning, and institutional diversity in higher education. Studies in Higher Education.
Kenton, W. (2024). Analysis of Variance (ANOVA) Explanation, Formula, and Applications. Investopedia. Retrieved from: https://www.investpedia.com/terms/a/anova.asp
Kenton, W. (2024). Understanding Accountability. Investopedia. Retrieved from: https://shorturl.at/5GLNy
Lapuz, M. L. & Pecajas, E. S. (2022). School Heads’ Authority, Accountability, and Empowerment as Functions of School. International Journal of Novel Research in Humanity and Social Sciences, 9(3), 69-83. https://tinyurl.com/4jt6at92
Manning, L. (2023). Financial Plans: Meaning, Purpose, and Key Components. Investopedia. Retrieved from: https://rb.gy/5mcbbo
McElrath, K. & Martin, M. (2021). United States Census Bureau. Educational Attainment. Retrieved from: https://rb.gy/n95yez
Mcleod, S. (2023). P-Value And Statistical Significance: What It Is & Why It Matters. SimplyPsychology. Retrieved from: rb.gy/q4xvaf
Mihalicz, D. (2019). Effective Managers. What is Accountability? Retrieved from: https://rb.gy/tdo7h
Montacute, R. (2020). Social mobility and COVID-19: Implications of the COVID-19 crisis for educational inequality. https://rb.gy/ungcxa
Nelius, R., & Onyango, D. (2022). Challenges Facing School Heads in Controlling Finaces in Bukombre District Public Secondary Schools, Tanzania. East African Journal of Management and Business Studies 2(1), 1-6. Doi: https://bitly.ws/3fPTv
Newman, M. (2023). Medical News Today. Sex and gender: What is the difference? Retrieved from: https://rb.gy/nnyiug
Nicolas, A. (2023). Reliability and Validity – Definitions, Types & Examples. RESEARCH PROSPECT. Retrieved from: https://www.researchprospect.com
Nugroho, K. J. et al. (2022). The School Principles’ Accountability in Management of Education Financing. Al-Ishla: Jurnal Pendidikan, Vo. 14, B (September 2022):3173-3185.
Nyakanyanga, W. (2019). Financial Management Challenges. https://bitly.ws/3eXZh
Organization for Economic Cooperation and Development (OECD) (2017). Trust and Public Policy How Better Governance Can Help Build Public Trust (1 ed.). Paris: OECD Publishing
Ramirez, M. E. & Amporin, M. L. (2019). Compliance of Public Elementary School on the Financial Management Role in the School-Based Management in Taal District, Division of Batangas. Ascendens Asia Journal of Multidisciplinary Research Abstracts, Vol. 3 No. 2B.
Rose, M. (2021). Job Description-Assistant Principal. Cincinnati Classical Academy. Retrieved from: https://rb.gy/egenfq
Rupia, C. & Musa, M. C. (2022). Preparedness of School Heads to Manage Financial Resource in Public Secondary Schools in Kwimba District, Mwanza Region, Tanzania. Journal of Research Innovation and Implications in Education, 6(3), 201-208.
Ryckman, M. L. (2019). Chron. What Is a Budgetary Allocation? Retrieved from: https://rb.gy/l6sq28
Sagucom, V. A., Lumapenet, H. T., & Mamurao, R. S. (2022). Leadership and Fiscal Management Skills of School Principals. https://rb.gy/5ayvOz
Sanghi, S. (2022). Springer Link. Age, ageing, and the law. Retrieved from: https://rb.gy/oruk5b
Schleicher, A. (2021). The impact of COVID-19 on education. Insights from Education at a Glance. OED. https://rb.gy/thqx57
Sharma, S. (2019). Descriptive Statistics. Research Gate. Retrieved from: https://rb.gy/8l6ovs
Spacey, J. (2023). Simplicable. 15 Examples of Fiscal Maagement. https://simplicable.com/economics/fiscal-management
Trochim, W. M. K. (2023). Research methods knowledge base: Ethics in research. Conjointly. Retrieved from: https://rb.gy/os4k4c
Valencia, E. (2022). The Relationship Between Length of Principal Tenure and Student Achievement in Central Arkansas Elementary Schools. ATV Theses and Dissertations. Retrieved from: https://rb.gy/abqapu
Wadasen, R. P. (2024). Financial management challenges and best practices of school heads. International Journal for Multidisciplinary Research. Retrieved from: https://www.ijfmr.com
Wanjala, J., Wamocha, L. & Sang, F. (2020). Effect of Principals’ Financial Management practices on academic achievement in Public secondary schools in Bungoma East sub-country, Kenya. British Journal of Education 8, (9), 13-27.
Yasin, H. & Mokhtar M. (2024). Practices of Accountability and Transparency in Financial Management among Secondary School Principals. International Journal of Academic Research in Business and Social Sciences. Retrieved from: https://rb.gy/fw02xw
Yizengaw, J. Y., Agegnehu, M. A., & Ehmke, T. (2021). Practices and challenges of school financial resource management implementation in Bahir Dar City administration of Ethiopia: A comparative study between government and private secondary schools. Retrieved from: https://bitly.ws/sfoPr
Zaiontz, C. (2024). Cronbach’s Alpha. Real Statistics Using Excel. Retrieved from: https://real-statistics.com
Zhu, E. (2023). What Is a Financial Olan and How Do You Build One? Retrieved from: https://rb.gy/c9mez6
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Robert J. Fernandez, Anelito A. Bongcawil (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
