A STUDY OF THE BUDGET MANAGEMENT PROBLEMS OF SCHOOLS UNDER THE SECONDARY EDUCATIONAL SERVICE AREA OFFICE NAKHONSAWAN

Abstract

The purposes of this research were to study the level of budget management problems in educational institutions and compare the level of budget management problems in educational institutions. The sample in this research was determined using Krejcie and Morgan formula. The sample was 331 administrators and teachers. A simple random drawing method was used. The instrument was a questionnaire about budget management problems of school with a content validity value of 0.67-1.00 for analysis and a reliability at 0.82. Data were analyzed by mean, standard deviation, independent t-test and one-way analysis of variance. From this study, the researcher found differences and therefore performed a pairwise test according to Scheffe's method. The research findings were as follows:

1. The overall of the four-sided Budget management problems of the school was at the highest level. When considering each aspect, it was found that the most problematic aspect was the evaluation and reporting aspect with the highest level of problems, followed by the budget control aspect was the highest level of problems. And the aspect with the lowest problems was budgeting aspect with a high level of problems. 2. The results of comparing budget management problems in educational institutions, classified by position, experience in the current position and educational level were found to be significantly different in overall at the .05 level. When comparing in overall of pairwise differences, it was found that school administrators and teachers with experience in the current position for less than 5 years had less opinions on budget management problems in educational institutions than school administrators and teachers with experience in the current position 5 - 10 years and more than 10 years.