Influence of management support on budgeting system efficiency in public secondary schools Nakuru county, Kenya

Abstract

Management skills are considered key factor in the management of finances. Failure to manage finances well can lead to long term consequences not only at a personal level but also for an enterprise or society. Management of finances in public secondary schools in Kenya remains the core duty of the Bursars and Accounts clerks but it is the responsibility of the principal to ensure that resources are managed well. However, while several studies have been done on the budget processes, the budgeting environment and specifically the management support on the budgeting system has seldom received research attention in the context of public secondary schools in the country. The present study, therefore, sought to establish the influence of management support on budgeting system efficiency in public secondary schools in Nakuru County, Kenya.The study was conducted using descriptive survey design and targeted 240 public secondary schools from which 84 participated in the actual study. The accessible population were the 240 school bursars from which a sample size of 95respondents was and selcted using purposive sampling. Questionnaires were used to collect data after pilot testing them in two public secondary schools in the neighboring Kericho County. The data was analyzed using both descriptive and inferential statistical methods. The findings revealed that management support does significantly influence budgeting system efficiency in public secondary schools in Nakuru County. The study recommends that the top managements both at the local education office and at the school level to provide more support for the budgeting process so as to ensure that all aspects of the budget are well catered for and allow for different techniques of budgeting to be implemented so as to maximize the gains from these techniques.