A STUDY ON APPLYING GOOD GOVERNANCE PRINCIPLES IN SCHOOL BUDGET MANAGEMENT UNDER THE OFFICE OF UBON RATCHATHANI PRIMARY EDUCATIONAL SERVICE AREA 5

Abstract

The objectives of this study were: (1) to study the use of good governance principles in budget management in schools; (2) to compare the use of good governance principles in budget management in schools classified by position, work experience and size of schools; and (3) to study guidelines for applying good governance principles in budget management in schools. The samples in the study were 128 school directors and 128 budget management supervisors, derived by stratified sampling method and using the size of the schools by class. The research instrument used was a five-rating scale questionnaire. Confidence was calculated by Cronbach's method with an overall confidence value equivalent to .89. The statistics used in the data analysis were percentage, mean, standard deviation, t-test, F-test and Scheffe's method. The study findings were as follows. 1) The overall practice of application of good governance principles in budget management of the schools was at a high level while the highest levels were auditing, monitoring, evaluating, and reporting on the use of money and operating results. 2) The result of comparison of opinions of the school directors and the budget management supervisors towards the use of good governance principles in school budget management as classified by position and work experience were overall showed no difference. As classified by school size, it was overall significantly different at the statistical level of .05 3) Guidelines for applying good governance principles in school budget management were concluded as follows. (1) The result of implementation in the previous fiscal year should be used as a guideline for budget planning in the current fiscal year. (2) The budget expenditures were not directly in accordance with the annual plan. (3) The annual action plan should be improved in accordance with the budget spending. (4) Opportunities should be opened for the participation of related parties in planning educational resources mobilization. (5) School directors and budget management supervisors should be enhanced in understanding the laws and regulations on budget management, and (6) Results of implementation in supplies and assets management should be supervised and monitored.