A Study of Opinions of Teacher and School Administrators towards Performance-base Budgeting of School under The Secondary Education Service Area Office 9, Suphanburi Province

Abstract

            This research aimed to 1) study opinions of teacher and school administrators towards performance-base budgeting of schools under The Secondary Education Service Area Office 9, Suphanburi province, and 2) compare opinions of teacher and school administrators towards performance-base budgeting of schools under The Secondary Education Service Area Office 9, Suphanburi province. The samples were 120 school administrators and teachers. The tool was a five-rating scale questionnaire including 47 items. The data were analyzed by mean, standard deviation, and t-test. The results indicated that : 1) As a whole, the school administrators and teachers agreed that the performance-base budgeting of schools under The Secondary Education Service Area Office 9, Suphanburi province could be performed at a high level. When each aspect was considered, it was found that planning and budgeting could be performed at the highest level. The budgeting evaluation and budgeting management could be performed at a high level. 2) As a whole, the school administrators and teachers agreed that the performance-base budgeting of schools could be performed. The performance was different at the significant level of .05. The budgeting management was different from budgeting evaluation at the significant level of .05. The planning and budgeting had no difference of performance.