Key Factors Influencing Budgetary Decision-Making of School Administrators

Abstract

This article seeks to analyze school administrators’ budgetary decision-making within the context of decentralization and ongoing economic, social, and technological changes that influence educational management. Budget management encompasses planning, allocation, disbursement, procurement, and monitoring and evaluation, all of which must be carried out in accordance with legal regulations and principles of good governance. Major challenges include heavy workloads, insufficient personnel expertise, disparities in school size, information systems that are not conducive to effective management, and limited stakeholder participation. The analysis reveals that budgetary decision-making is influenced by three principal factors: (1) external contextual factors related to policy and strategic directions; (2) internal management factors emphasizing systematic planning and the use of empirical data; and (3) individual factors associated with leadership, integrity, and professional competence of practitioners. The proposed approaches include the adoption of zero-based budgeting, results-oriented allocation, and financial risk management, together with the development of personnel capacity and information systems. These measures aim to strengthen efficiency, transparency, and sustainability in resource management, ultimately leading to tangible improvements in student learning outcomes.