School-based budget application according to school administrators

The aim of this research is to describe the views of school administrators regarding the implementation of school-based budgeting (SBB). In this study, which was designed as a phenomenology within qualitative research models, semi-structured interviews were conducted with 10 school principals in the Korkuteli district of Antalya province to collect data. The administrators in the study group were selected through convenience sampling. The data were analyzed using descriptive and content analysis methods. Codes were identified by examining the interview records, and similar codes were grouped under appropriate theme titles. According to the results of the study, the challenges faced by elementary and middle school administrators were found to cluster under four main themes: (i) Financial Resources of Schools, (ii) Budget Planning and Management, (iii) Advantages of SBB Implementation, and (iv) Disadvantages of SBB Implementation. The research findings indicate that the primary sources of funding for schools are the central government, philanthropists/donations, parent-teacher associations, local governments, and alternative income sources. It was determined that the needs, priorities, and stakeholder opinions are considered during the budget planning process, but the search for financing distracts school administrators from educational activities. The study also revealed that while SBB offers advantages such as budget autonomy, direct transfer, transparency/audit, and equitable budgeting, there is a need for improvements due to operational burden, insufficient allocations, and certain shortcomings.