An examination of the effectiveness of school-based budgeting policy

This study aims to examine the effectiveness of the school-based budgeting policy from the perspectives of practitioners, specifically teachers and school administrators. The policy seeks to enhance the effective and efficient use of resources by increasing the authority and responsibilities of school administrations in budget processes. Effectiveness is defined in terms of key dimensions such as accurate reporting of consumption levels, realistic data-based planning, and the implementation of cost-saving measures in line with policy objectives. An exploratory sequential mixed-method design was employed in the research. This approach involves first gathering in-depth information on the research topic through qualitative data and then supporting these findings with quantitative data to test them on a broader sample. Qualitative data were obtained from semi-structured interviews conducted with school administrators working in the central and rural areas of Muş province, while quantitative data were collected through surveys administered to teachers and administrators. In the qualitative phase, purposeful sampling was used to select 16 administrators with diverse characteristics for interviews. In the quantitative phase, convenience sampling was applied, resulting in data collection from 515 participants, comprising 132 school principals, 136 vice principals, and 247 teachers. Data collection began at the start of the policy's second year and continued until the end of its third year. The data were analyzed using content analysis and descriptive statistics with the aid of computer software. Findings were presented under themes determined for assessing effectiveness, namely autonomy, bureaucracy, resource efficiency, educational quality, policy implementation, and suggestions for improvement. The results showed that school-based budgeting provides administrators with significant autonomy and enhances flexibility in resource allocation, enabling quick solutions to meet needs.Teachers' involvement in the process contributed to positive changes in school culture, whereas limited parental participation reduced the inclusiveness of the process. Bureaucratic formalization was observed to increase the workload of administrators. Additionally, a lack of transparency and the use of inequitable criteria in fund allocation negatively impacted resource efficiency. The results related to the theme of policy implementation indicated a general alignment between qualitative and quantitative findings. In the quantitative findings, the "no opinion" option stood out significantly among teachers, particularly in areas such as receiving support and feedback and making improvements based on feedback. In light of these findings, it is recommended to grant school administrators greater autonomy, implement training programs to enhance their budget planning skills, reduce bureaucratic barriers, introduce flexible regulations for urgent expenditures, and establish a transparent and equitable fund allocation model.