Effectiveness in the implementation of facility financing accounting and reporting system by school committees in Tanzania: case of Morogoro municipality
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Date
2023
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
The University of Dodoma
Abstract
The purpose of the study was to explore the effectiveness in the implementation of a facility financing accounting and reporting system (FFARS) by a school committee in primary schools in Tanzania. The study was guided by New Public Management theory. This study employed a qualitative research approach and phenomenological research design; the sample size was 43. These were the District Primary Education Officer (DPEO), District Treasurer (DT), Ward Education Officers (WEO), Headteachers (HT), Finance teacher, and School Committee members. Data were collected through interviews, documentary review, and Focus Group Discussion (FGD). The results indicate that utilization of the FFARS system enhanced transparency, ensured a supply of financial resources, and reduced mismanagement of school funds. It was also found that using FFARS helped the administration and school committees manage the budget better and helped the schools make informed decisions related to the school budget. It was further found that finance teachers worked as accountants and were required to prepare and teach the lessons. However, the results indicate challenges related to a lack of training for finance teachers and a lack of computers, printers, and Internet connectivity that affected proper financial management. It is concluded in this study that FFARS improves school funds management despite the challenges that hinder its effective implementation. The study recommends that the government improve the use of FFARS for school financial management by strengthening teacher training and providing computers and Internet connectivity.
Description
Dissertation ( Educational Management and Administration)
Keywords
FFARS, School committee, FFARS implementation, School financial management, Primary school management
Citation
John, S. (2023). Effectiveness in the implementation of facility financing accounting and reporting system by school committees in Tanzania: case of Morogoro municipality. (Master's Dissertation) The University of Dodoma