[PDF][PDF] Role of Beyond Budgeting and Rolling Forecast to improve management in the public school

NR Msiza, OL Obokoh, OH Benedict - Journal of Finance and …, 2022 - researchgate.net
NR Msiza, OL Obokoh, OH Benedict
Journal of Finance and Accounting Research, 2022researchgate.net
There has been an increasing concern that principals of public schools either spend beyond
the allocated budget or fail to use the funds provided. They seem to have difficulty in
managing the school funds, which has an impact on the quality of public-school education.
The purpose of this study is to examine the relationship between beyond budgeting and
rolling forecast, as well as the improvement of management in the public schools. The
researchers employed a quantitative-type questionnaire which was administered to 100 …
Abstract
There has been an increasing concern that principals of public schools either spend beyond the allocated budget or fail to use the funds provided. They seem to have difficulty in managing the school funds, which has an impact on the quality of public-school education. The purpose of this study is to examine the relationship between beyond budgeting and rolling forecast, as well as the improvement of management in the public schools. The researchers employed a quantitative-type questionnaire which was administered to 100 public schools in the Cape Town Metropolitan area. The researchers conducted reliability, validity, discriminant validity, and structural modelling analysis using the Statistical Package for the Social Sciences (SPSS) and the partial least squares-structural equation modelling approach (PLS-SEM) for data analysis. The results revealed a positive and significant relationship between the variables beyond budgeting and rolling forecast and the improvement of management in the public schools. It is recommended that the Department of Education should provide training to the management of the public school; particularly in respect of flexible tools such as beyond budgeting and rolling forecast, to improve the schools’ financial performance. The results of the paper could serve to educate representatives of public schools operating in the Cape Metropole regarding effective financial management. The South African government, particularly the Department of Education, can use the findings of this paper to develop effective strategies to train principals, heads of departments, and members of school governing bodies regarding the management of school finances.
researchgate.net
以上显示的是最相近的搜索结果。 查看全部搜索结果