Effectiveness And Guideline for The Developing Budget Management Based on Good Governance of Princess Chulabhorn Science High Schools Under the Office of The Basic Education Commission

Abstract

This research aims to study the effectiveness and developmental guidelines for budget administration based on the principles of good governance in Princess Chulabhorn Science High Schools under the Office of the Basic Education Commission. The sample group consisted of 169 individuals, including 39 school administrators, 
13 heads of planning and budgeting, 13 heads of finance, 13 heads of accounting, 13 heads of procurement and assets, and 78 educational personnel. The research instruments were a questionnaire and an interview form using a rating scale. The reliability coefficient of the questionnaire was 0.75, The statistics used in the research included mean, percentage, standard deviation, and F - test through one - way analysis of variance (One - Way ANOVA). If significant differences in means were found, pairwise comparisons were conducted using Scheffe's Method.
The research results showed that:  
1. The overall effectiveness of budget administration based on the principles of good governance in Princess Chulabhorn Science High Schools under the Office of the Basic Education Commission was found to be at a high level.
2. The effectiveness of budget administration based on the principles of good governance in Princess Chulabhorn Science High Schools under the Office of the Basic Education Commission, when classified by position status, was found to be significantly different at the .01 level. When considered by specific areas, it was found that in the areas of planning and budgeting, there were statistically significant differences at the .01 level among heads of planning and budgeting, heads of finance, and heads of procurement and assets. In the areas of finance, accounting, and procurement and asset management, school administrators were significantly different at the .05 level from heads of planning and budgeting, heads of procurement and assets, and educational personnel. Therefore, the findings support the stated hypothesis.
3. The effectiveness of budget administration based on the principles of good governance in Princess Chulabhorn Science High Schools under the Office of the Basic Education Commission, when classified by work experience, was found to be significantly different overall at the .01 level.
4. The guidelines for developing budget administration based on the principles of good governance in Princess Chulabhorn Science High Schools under the Office of the Basic Education Commission consist of two main areas as follows:
4.1 In terms of finance, there should be a policy and training program on finance to develop the school's operational potential, with supervision and monitoring. Administrators should be good role models or examples.
4.2 In terms of supplies and assets, executives and budget plan supervisors must work together to plan and discuss solutions to problems that arise. Executives and budget plan supervisors must work together to plan. Executives should create good understanding among personnel.