TY - JOUR AU - Kettanom, Thasporn PY - 2021/06/17 Y2 - 2024/03/29 TI - The Development of Factors and Indicators of the Budget Risk Management for School Finance of Primary Education JF - Academic MCU Buriram Journal JA - ambj VL - 6 IS - 1 SE - Research Articles DO - UR - https://so06.tci-thaijo.org/index.php/ambj/article/view/245310 SP - 46-60 AB - <p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; The purposes of the study were: 1) to investigate the factors and indicators of budget risk management; and 2) to develop the factors and indicators of the budget risk management for school finance of primary education in Samutprakan. The research methodology consisted of four steps: 1) analyzed the documents concerning the budget risk management in order to establish a conceptual framework; 2) interviewed a group of 21 financial leaders representing each of&nbsp; the six factors and indicators to develop the budget risk management of school finance; 3) sought the advice and feedback from eight financial experts in Samutprakan using group discussion technique; 4) evaluated the opinions of 128 school administrators and financial experts. The analysis of data was accomplished by computation of percentage, mean, standard deviation, and Delphi technique. The median and interquartile ranges were also computed to test each of the agreement postulated in the study.</p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <strong>The research result finds that:</strong></p><ol><li class="show">The group of 21 financial leaders representing each of the six factors: 1) budget risk management; 2) purchase order risk; 3) account payable risk; 4) receive process risk; 5) general ledger risk; and 6) compliance with policy, strongly agreed with developing and implementing a budget risk management system for school finance in Samutprakan, and 25 indicators of the budget risk management.</li><li class="show">Based on group discussions, all eight financial experts strongly agreed with the used and integration of the six factors of budget risk management.</li></ol><p>&nbsp; &nbsp; &nbsp; 3. Overall, the opinions of 128 school administrators and school financial leaders agreed with the use and integration of the six factors of budget risk management, with purchasing order risk demonstrating the highest satisfaction rate.</p> ER -