Guidelines for Budget Management based on Good Governance Principles in Schools under Buriram Primary Educational Service Area Office 3

Abstract

The purposes of this research were to: 1) study budget management based on the principles of good governance in schools, 2) compare budget management based on the principles of good governance in schools categorized by school size, and 3) explore guidelines for budget management based on the principles of good governance in schools under Buriram Primary Educational Service Area Office 3. The sample included 140 schools under Buriram Primary Educational Service Area Office 3. The informants consisted of 140 school administrators and 140 heads of school budgeting and finance departments. The sample was obtained through stratified random sampling using school size as the stratification variable. Simple random sampling was then applied using a lottery method based on proportional allocation. The research instruments included a five-level rating scale questionnaire with an Item-Objective Congruence (IOC) value of +1.00 and a reliability coefficient of .982, as well as a structured interview. In addition, five experts in budget management based on good governance principles were selected through purposive sampling to provide qualitative data. The statistical methods used for data analysis included mean, standard deviation, independent samples t-test, and content analysis. The findings were summarized in an essay format.

The research findings were as follows: The overall level of budget management based on the principles of good governance in schools under Buriram Primary Educational Service Area Office 3 was at the highest level. The comparison of budget management based on the principles of good governance in schools under Buriram Primary Educational Service Area Office 3, categorized by school size, revealed no statistically significant differences, both overall and across individual aspects. The guidelines for budget management based on good governance principles in schools under Buriram Primary Educational Service Area Office 3 indicated that schools should plan their budgets with an emphasis on transparency, ensure the participation of all relevant stakeholders, and strictly comply with the regulations of the respective governing bodies. Teachers and students should be provided with equal and fair opportunities to express their opinions. Budget management processes should be clear and appropriately address the needs of all groups. Authority should be delegated to responsible teachers to support effective decision-making, and continuous monitoring of budget implementation should be conducted. Responsible teachers should summarize and report the results to the school board and relevant stakeholders to support ongoing improvement.