Doktorarbeit / Dissertation, 2021
242 Seiten, Note: 1.25
1. THE PROBLEM
Introduction
Theoretical and Conceptual Framework
Statement of the Problem
Hypothesis
Significance of the Study
Scope and Limitation of the Study
Definition of Terms
2. REVIEW OF RELATED LITERATURE AND STUDIES
Related Literature and Studies in Foreign Setting
Related Literature and Studies in Local Setting
3. RESEARCH METHODOLOGY
Research Design
Research Setting
Respondents and Sampling Procedure
Research Instrument
Validation and Reliability of Instrument
Data Gathering Procedure
Categorization of Variables
Statistical Treatment
4. PRESENTATION, ANALYSIS, AND INTRPRETATION OF DATA
5. SUMMARY, FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS
Summary
Findings
Conclusion
Recommendations
This study aims to examine the issues and realities surrounding the allocation of Maintenance and Other Operating Expenses (MOOE) funds in public elementary schools within the Division of Iligan City, serving as a basis for developing a financial management plan.
Theoretical and Conceptual Framework
This research is supported by theories dealing with organizational management and financial management. The theories to be discussed are being taken from the Stakeholder Theory of R. Edward Freeman (1984) and the Agency Theory of Jensen and Meckling (1976).
Stakeholder theory postulates that organization is only successful when it brings value to its stakeholders. As cited by Hickman and Akere (2010), one of the tenets created by stakeholder theory is the greater output or efficiency across the organization. For example, if a staff, who is considered as a stakeholder, feels valued, then he becomes more productive and brings back good to the organization. Therefore, stakeholder theory suggests that the real success of an organization lies in satisfying its stakeholders.
Langrafe et al., (2020) also emphasized that the stakeholder theory of Freeman claims that the relationship between stakeholders and organizations is based on the principles of collaborative decision-making, information sharing, knowledge, building mutual trust, and strategic planning based on stakeholders' interests. All of these create more value for organizations.
1. THE PROBLEM: Outlines the significance of school budgeting, establishes the conceptual framework based on Stakeholder and Agency theories, and lists the specific research questions and hypotheses.
2. REVIEW OF RELATED LITERATURE AND STUDIES: Compiles global and local research on school financial management, emphasizing the roles of governing bodies, transparency, and capacity-building.
3. RESEARCH METHODOLOGY: Details the descriptive-correlational, mixed-methods research design, including the local setting, sampling procedures for school heads and teachers, and statistical treatments.
4. PRESENTATION, ANALYSIS, AND INTRPRETATION OF DATA: Provides a comprehensive breakdown and quantitative analysis of the survey responses regarding the issues and realities of MOOE allocation.
5. SUMMARY, FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS: Synthesizes the major findings, draws evidence-based conclusions, and offers policy recommendations, culminating in a proposed financial management plan.
Maintenance and Other Operating Expenses, MOOE allocation, financial management, school-based management, accountability, transparency, Iligan City, decentralization, educational administration, Bids and Awards Committee, procurement, budget planning, anti-corruption education, stakeholder engagement.
The dissertation investigates the specific issues and practical realities concerning how Maintenance and Other Operating Expenses (MOOE) are allocated, utilized, and monitored in public elementary schools.
The study centers on five pillars of financial management: school head accountability, decentralization of decision-making, transparency in fund distribution, general budgeting practices, and anti-corruption awareness.
The primary goal is to use the data collected from school heads and teachers to identify existing challenges and gaps, which then serves as the foundation for creating an enhanced Financial Management Plan for schools.
The research uses a descriptive-correlational and mixed-methods approach, combining survey data from 64 school heads and 256 teachers with in-depth interviews and focus-group discussions.
The main body covers the theoretical background, a thorough literature review, a detailed methodology, and a presentation of data regarding the perceptions and respondents' characteristics.
Key terms include MOOE allocation, financial management, transparency, Bids and Awards Committee (BAC), and accountability.
The study notes that mega/large coastal schools receive higher budget allocations compared to smaller hinterland schools, making school demographics a critical variable in the analysis of resource management.
Major challenges mentioned include limited budgets, procurement delays, complex liquidation requirements, and a lack of specific financial training for staff designated to handle school funds.
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