Teachers’ Opinions on Performance-Based Budgeting at Schools under the Jurisdiction of the Bangkok Primary Educational Service Area Office

Abstract

The purposes of this research were to 1) study the opinions of teachers on performance-based budgeting of schools under the Bangkok Primary Educational Service Area Office, 2) compares teacher’s opinion on performance-based budgeting of school classifying demographical characteristics of age, educational level and teaching experience. Samples group were 287 teachers who work for 37 schools under the Bangkok Primary Educational Service Area Office. The research instrument was a five-rating scale questionnaire with 60 items about the opinions on performance-based budgeting of schools. The result reflected that the IOC was between 0.60 - 1.00 and the Cronbach’s α-coefficient confidence coefficient was 0.988. The result was found that 1) The teachers concerned on the performance-based budgeting of school under the Bangkok primary Educational Service Area Office both overall and most individual issues were at high level of allaspects as follow Procurement Management, Financial Management and Budget Control, Asset Management, Financial and Performance Reporting, Internal Audit, Budget Planning and Activity-Based Costing, 2) respectively. The differences of demographical characteristics of age, educational level and teaching experience did not affect to any opinions of teachers on performance-based budgeting of school under the Bangkok primary Educational Service Area Office.