PRINCIPALS’ APPLICATION OF BUDGETING PRACTICES FOR EFFECTIVE DECISION-MAKING IN PUBLIC SECONDARY SCHOOLS IN EBONYI STATE

Prof. Perpetua Okorji & Nwode, Uchechukwu Rosemary
Department of Educational Management and Policy
Faculty of Education,
Nnamdi Azikiwe University, Awka

Abstract

The study investigated principals’ application of budgeting practices for effective decision-making in public secondary schools in Ebonyi State. Four research questions guided the study and two null hypotheses were tested at 0.05 level of significance. Descriptive survey research design was adopted for the study. The population of the study consisted of 233 principals (98 males and 135 females) in the 233 public secondary schools in Ebonyi State. All the 233 principals (98 males and 135 females) constituted the sample for the study as the population is relatively small and manageable size. The instrument for data collection was a researcher-developed questionnaire titled ‘‘Principals’ Application of Budget Practices for Effective Decision-Making Questionnaire (PABPEDMQ)’’. The instrument was face validated by three experts comprising two lecturers from the Department of Educational Management and Policy, and the other a lecturer in Measurement and Evaluation all from the Faculty of Education, Nnamdi Azikiwe University, Awka. Cronbach alpha was used to determine the reliability of the instrument which yielded an overall reliability coefficient of 0.82. The researcher together with two research assistants collected data for the study using the direct approach method and 97% return was recorded. Mean and standard deviation were used to answer the research questions, while t-test was used in testing the hypotheses. The findings of the study revealed among others that revenue and expenditure plan practices are applied by male and female principals for effective decision-making in secondary schools in Ebonyi State. It was also found out that there is no significant difference in the mean ratings of male and female principals on the revenue and expenditure plan practices they apply for effective decision-making in secondary schools in Ebonyi State. Based on the findings, it was recommended among others that Ministry of Education should make frantic effort towards monitoring the financial expenditure of principals.

Key words: Principals, Application, Budgeting Practices, Effective, Decision-making, Schools