Co esponding au ho : Sokoni Mwelwa
Copy igh © 2025 Au ho (s) e ain he copy igh o his a icle. This a icle is published unde he e ms o he C ea i e Commons A ibu ion License 4.0.
E ec s o co po a e go e nance p ac ices on esou ce managemen among public
seconda y schools in Zambia
Sokoni Mwelwa * and Joseph Phi i
Depa men o Accoun ing and Finance, G adua e School o Business, Uni e si y o Zambia, Zambia.
Wo ld Jou nal o Ad anced Resea ch and Re iews, 2025, 26(02), 215-233
Publica ion his o y: Recei ed on 18 Ma ch 2025; e ised on 26 Ap il 2025; accep ed on 29 Ap il 2025
A icle DOI: h ps://doi.o g/10.30574/wja .2025.26.2.1310
Abs ac
This s udy in es iga ed he e ec s o co po a e go e nance p ac ices on esou ce managemen among public seconda y
schools in Zambia, aiming o iden i y how specializa ion, accoun abili y, and anspa ency in luenced ope a ional
e iciency. The speci ic objec i es included examining he e ec o specializa ion on esou ce managemen among public
seconda y schools; assessing he e ec o accoun abili y on esou ce managemen among public seconda y schools;
es ablishing he e ec o anspa ency on esou ce managemen among public seconda y schools; and explo ing he
in luence o specializa ion, accoun abili y, and anspa ency on esou ce managemen among public seconda y schools.
A mixed-me hod esea ch design was employed, inco po a ing bo h quan i a i e and quali a i e app oaches. Da a we e
collec ed h ough s uc u ed ques ionnai es and in e iews wi h school adminis a o s and eache s in selec ed public
seconda y schools. The s udy indings e ealed a signi ican lack o quali ied pe sonnel in c i ical adminis a i e oles,
pa icula ly in Accoun s and P ocu emen , which hampe ed e ec i e esou ce managemen . Addi ionally, while schools
demons a ed s ong accoun abili y in epo ing academic pe o mance; inancial o e sigh emained inadequa e, wi h
low a es o income and in en o y epo ing. T anspa ency issues we e also iden i ied, pa icula ly ega ding he
communica ion o job acancies and audi ed inancial epo s. In conclusion, he s udy emphasized he need o
sys emic e o ms o enhance educa ional go e nance and ope a ional e ec i eness. Key ecommenda ions included
ec ui ing specialized s a , implemen ing obus accoun abili y measu es, s eng hening anspa ency in
communica ion, os e ing s akeholde in ol emen , and adop ing holis ic go e nance amewo ks.
Keywo ds: Co po a e Go e nance; Resou ce Managemen ; Public Seconda y Schools; Zambia; Specializa ion;
Accoun abili y; T anspa ency
1. In oduc ion
The managemen o esou ces in an o ganiza ion en i ely depends he p ope applica ion o co po a e go e nance
p ac ices. Schola s like Adam Smi h, pionee s o specializa ion, belie e ha esou ces can only be managed p ope ly i
he e is specializa ion in he go e nance o an ins i u ion. Specializa ion p o ides skilled labou o accu a ely, e icien ly
and e ec i ely pe o m speci ic asks on he managemen o esou ces (Na ayanan and Na h, 2020). Zambia Ins i u e
o Human Resou ce Managemen (2022) s ongly emphasizes on he need o ha e specialized s a in he managemen
o an o ganiza ion. Specialized s a con ibu e o p ope accoun abili y and anspa ency in he managemen o
esou ces (Zambia Ins i u e o Human Resou ce Managemen Ac , 2022). Accoun abili y enables indi iduals and
o ganiza ions o exhibi esponsibili y in he managemen o esou ces ollowing he laid down e ms and condi ions
(B ynjol sson and McElhe an, 2016), while anspa ency c ea es an oppo uni y o membe s o he o ganiza ion o
become open, clea , accu a e and s aigh o wa d in he managemen o esou ces (Huseyno and Klappe , 2019). Mos
ins i u ions ha h i ed in he managemen o esou ces i was because o upholding high s anda ds o co po a e
go e nance p ac ices (Ins i u e o Di ec o s o Zambia, 2023).
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1.1. Co po a e go e nance
Co po a e go e nance p ac ices ha e been known as he basis o sani y and o de liness in he go e nance and
managemen o o ganiza ions (OECD, 2023). All coun ies ac oss he global illage especially hose membe coun ies
o he Uni ed Na ions ha e he manda e o ule hemsel es based on he p ac ices o co po a e go e nance especially
hose unde Democ a ic dispensa ion like Zambia. Zambia is a signa o y o he Uni ed Na ions, i s agencies and o a
such as he O ganiza ion o Economic Co-ope a ion and De elopmen in ol ed in de eloping policy s anda ds on
co po a e go e nance o sus ainable economic, social and poli ical g ow h (OECD, 2023), as such, Zambia in all i s
sec o s, is no an excep ion o he p ac ices o co po a e go e nance. This means ha all s akeholde s in ol ed in he
go e nance o o ganiza ions including schools, agen s o economic g ow h, mus a une hemsel es o he p ac ices o
co po a e go e nance such as specializa ion, accoun abili y and anspa ency.
1.2. Specializa ion
Specializa ion, as a p ac ice o co po a e go e nance, has been known o i s impac on he managemen o esou ces.
Wo ld economic s a is ics on labou and employmen ise because o ained expe s and specialis s in a ious ields
(Hol en e al, 2019).). In e na ional Labou O ganiza ion (ILO, 2023) ad oca es o specialized labou o enable sec o s
o he economy u ilize, manage esou ces and p oduce mo e bu in an e ec i e and e icien manne . Zambia, as a
membe coun y o ILO, emains a s ong ad oca e o specializa ion, he e o e i becomes a con adic ion when ce ain
o ganiza ions decide no o ollow he ou e o specialized labou in he managemen o esou ce wha could be he
cause?
The e o e, h ough p ima y and quan i a i e esea ch s udy on specializa ion, p obably his s udy can become pa o
he academic communi y ha could o e answe s on he lack o specializa ion in he managemen o esou ces in
seconda y schools.
1.3. Accoun abili y
Accoun abili y has been a p ac ice in co po a e o ganiza ions wi h signi ican e ec on esou ce managemen in e ms
o enhancing accu acy, e iciency, e ec i eness and pe o mance (Agyemang and B oadben , 2015). O ganiza ions like
he O ganiza ion o Economic Coope a ion and De elopmen , an o icial Uni ed Na ions Obse e , wi h i s headqua e s
in F ance (OECD, 2023), has ime and again, emphasized on he need o he adop ion o accoun abili y p ocesses in he
managemen o esou ces in o de o help ci izens o na ions eel mo i a ed and digni ied as hey pay o axes such as
income ax among o he o ms o ax. O ganiza ions like schools a e no an excep ion in he managemen o esou ces
including collec ed axes in a coun y like Zambia. The e o e, h ough p ima y and quan i a i e esea ch s udy on
accoun abili y, p obably his s udy can become pa o he academic communi y ha could o e answe s on he lack o
accoun abili y in he managemen o esou ces in seconda y schools.
1.4. T anspa ency
The in luence o anspa ency in co po a e o ganiza ion has been known o be one o he undamen al basis o igh ing
co up ion especially in as a as upholding co po a e go e nance on managemen o esou ces (Huseyno and Klappe ,
2019). O ganiza ions like T anspa ency In e na ional (2024), wi h headqua e s in Be lin, Ge many, ha e been a s ong
ad oca e o anspa ency as one way o igh ing co up ion o b ing abou e ec i e and e icien managemen o public
esou ces. Zambia is a ull ime membe o T anspa ency In e na ional and an ad oca e o anspa ency in i s
go e nance sys ems including educa ion and o he sec o s o he economy especially in as a as e ec i e managemen
o esou ces is conce ned. Recen ly, Zambia, in i s ques o show commi men on co po a e go e nance p ac ices such
as anspa ency came up wi h an ac on Na ional Values, P inciples and Economic Policies in which i emphasized on
good go e nance and in eg i y alues as one way o p omo ing anspa ency in all sec o s o he economy so ha
anspa ency, becomes pa o he “DNA” (belie sys em o Zambians), becomes pa and pa cel o he cul u al p ac ices
o Zambians and becomes he a i ude and he mo al beha iou especially in he managemen o public esou ces (ACT
No.2 o 2016 o he Cons i u ion o Zambia). The e o e, h ough quali a i e esea ch s udy on anspa ency, his s udy
in ends o become pa and pa cel o he academic communi y ha could o e solu ions on anspa ency p oblems in
seconda y schools especially in he managemen and u iliza ion o esou ces.
1.5. S udy objec i es
The esea ch ques ions ha guided his s udy we e as ollows:
• Examine he e ec o specializa ion on esou ce managemen among public seconda y schools.
• Assess he e ec o accoun abili y on esou ce managemen among public seconda y schools
• Es ablish he e ec o anspa ency on esou ce managemen among public seconda y schools.
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1.6. Theo e ical F amewo k (Social-Ecological Sys ems (SES) amewo k)
In o de o p ope ly add ess how co po a e go e nance p ac ices speci ically specializa ion accoun abili y and
anspa ency a ec esou ce managemen his s udy elied on he agency heo y o co po a e go e nance. Acco ding o
Jensen and Mecklings (1976) agency heo y manage s (agen s) we e gi en he du y o managing he o ganiza ions
esou ces o accomplish p ede e mined objec i es. The e o e his heo y concen a ed on p ocedu es ha made su e
manage s beha ed in he bes in e es s o sha eholde s like employing knowledgeable and skilled s a o e ec i ely
manage esou ces (OECD 2023). Fu he mo e he ocus was b oadened beyond sha eholde s o include all s akeholde s
by F eemans (1984) in oduc ion o s akeholde heo y which emphasized ha co po a e go e nance should be se up
o balance he in e es s o supplie s cus ome s employees and he communi y. Acco ding o Donaldson and P es on
(1995) his inclusi i y imp o ed esou ce managemen ’s accoun abili y and anspa ency. Compa ably he esou ce-
based iew (RBV) which was p omo ed by Ba ney (1991) emphasized ha an o ganiza ions in e nal esou ces
including he specializa ion o i s human capi al we e he key o i s compe i i e ad an age. This u he suppo ed he
necessi y o well-s uc u ed go e nance p ac ices o maximize esou ce u iliza ion.
1.7. Concep ual F amewo k o he S udy
The amewo k e eals he concep o co po a e go e nance p ac ices: specializa ion, accoun abili y and anspa ency
as independen a iables and esou ce managemen is concep ualized as a dependen a iable in his s udy. E icien
and e ec i e managemen o esou ces can only be ealized i co po a e go e nance p ac ices namely; esponsibili y,
accoun abili y and anspa ency a e applied o b ing abou o de liness, sani y and e hics.
Figu e 1 Concep ual amewo k
2. Li e a u e Re iew
2.1. E ec o Specializa ion on Resou ce Managemen
Specializa ion wi hin o ganiza ional heo y pe ains o di iding asks acco ding o indi idual expe ise, which boos s
bo h e iciency and e ec i eness (Min zbe g, 1979; Taylo , 1911). In e ms o public seconda y schools, specializa ion
impac s how esou ces a e managed by designa ing pa icula esponsibili ies o budge ing, pu chasing, and
adminis a i e asks. While specializa ion can imp o e accoun abili y and bols e inancial supe ision, i may also
esul in in lexible s uc u es and a dec ease in collabo a ion (Fayol, 1949).
Globally, Smi h and Tilley (2020) examined specializa ion in public o ganiza ions in he Uni ed S a es, employing a
mixed me hod s a egy ha included bo h su eys and in e iews. They disco e ed ha ha ing specialized oles
esul ed in be e cos managemen and e icien use o esou ces. Howe e , he esea ch also poin ed ou he dange s
o isola ed communica ion, as oo much specializa ion hampe ed in e depa men al eamwo k. Likewise, in Zambia,
Chanda and Kunda (2023) in es iga ed how specializa ion in public seconda y schools in luenced esou ce dis ibu ion,
ocusing on he impac o specialized s a . Thei quali a i e analysis showed ha inancial o ice s wi h accoun ing
knowledge g ea ly enhanced budge managemen and educed esou ce was e.
Al hough hese s udies highligh he bene i s o specializa ion, he e a e s ill gaps, especially ega ding i s e ec s on
u al schools. Ru al ins i u ions s uggle wi h implemen ing specialized oles in con as o u ban schools ha can hi e
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ained s a . Fu he mo e, mos indings a e based on quali a i e esea ch and all sho in p o iding quan i a i e p oo
o specializa ion’s impac on measu able ac o s, such as cos sa ings, esou ce alloca ion, and ope a ional e iciency.
Va ious esea che s ha e looked in o specializa ion ac oss di e en o ganiza ional scena ios. Hen y Min zbe g (1979)
no ed ha di e en ia ing asks is essen ial o o ganiza ional e iciency, sugges ing ha specializa ion os e s o ganized
wo k lows and be e pe o mance. Fayol (1949) simila ly suppo ed he idea o balanced specializa ion, a guing ha
while i enhances skill, an o e di ided wo k o ce may lead o bu eauc a ic issues.
In Zambia, Chanda and Kunda (2023) conduc ed a quali a i e case s udy ega ding specializa ion in managing esou ces
wi hin public schools. Thei in es iga ion included in e iews wi h school adminis a o s and depa men leade s in
Lusaka P o ince. Resul s indica ed ha schools wi h specialized inance and p ocu emen s a exhibi ed imp o ed
budge con ol and mo e e ec i e und dis ibu ion. Financial o ice s ained in accoun ing played a key ole in
ensu ing p ope use o school esou ces and adhe ence o p ocu emen p ocedu es. Howe e , he s udy indica ed ha
some schools lacked specialized s a , which esul ed in poo esou ce u iliza ion and inancial mismanagemen .
Smi h and Tilley (2020) pe o med a compa able s udy in he Uni ed S a es, u ilizing a mixed me hod amewo k
combining su eys and s uc u ed in e iews. Thei analysis showed ha specializa ion enhanced inancial o e sigh
and e ec i e ime managemen bu also c ea ed igid amewo ks ha es ic ed c oss- unc ional collabo a ion. They
sugges ed a mo e adap able app oach o specializa ion, ecommending egula ole o a ions o a oid knowledge silos.
Resea ch su ounding specializa ion in esou ce managemen has mainly u ilized quali a i e, quan i a i e, and mixed
me hod echniques. Chanda and Kunda (2023) execu ed a quali a i e case s udy, ca ying ou semi-s uc u ed
in e iews wi h school o icials. This app oach yielded comp ehensi e insigh s in o he e ec s specializa ion had on
budge ing and esou ce dis ibu ion. Ne e heless; elying solely on quali a i e da a, limi ed hei capaci y o apply
indings b oadly ac oss a ious schools.
On ano he no e, Smi h and Tilley (2020) employed a combina ion o me hods, me ging in e iews wi h su eys. Thei
su ey ool ga he ed nume ical da a ela ed o inancial e ec i eness, while in e iews o e ed deepe unde s anding
o ope a ional di icul ies. This app oach enabled hem o assess how specializa ion a ec ed cos sa ings and p o ided
iews om adminis a o s. Thei echnique deli e ed a b oade analysis compa ed o esea ch using only quali a i e
me hods. Chanda and Kunda (2023) ga he ed in o ma ion h ough in e iews and e iewing documen s. They spoke
wi h school adminis a o s and analyzed inancial documen s o e alua e specializa ion's in luence. The da a unde wen
hema ic analysis, e ealing common ends in he eplies. Al hough his me hod yielded de ailed insigh s, i did no
p o ide s a is ical con i ma ion.
Smi h and Tilley (2020) u ilized su eys, in e iews, and inancial documen a ion o ga he da a. They used desc ip i e
s a is ics o measu e cos e iciency and esou ce usage. Mo eo e , eg ession analysis helped hem in es iga e he
connec ion be ween specializa ion and inancial ou comes. This comp ehensi e app oach enabled hem o p esen solid
nume ical suppo o hei quali a i e indings. The esul s om Chanda and Kunda (2023) sugges ed ha
specializa ion wi hin Zambian schools imp o ed inancial o e sigh and educed he misalloca ion o esou ces. Schools
ha had speci ic inancial o ice s we e mo e likely o ollow budge plans closely, leading o e icien buying o
educa ional ma e ials. Howe e , he s udy highligh ed issues in u al schools, whe e s a specialized we e limi ed,
causing di icul ies in inancial managemen .
Simila ly, Smi h and Tilley (2020) disco e ed compa able ou comes in he Uni ed S a es. Thei esea ch indica ed ha
schools wi h specialized inance depa men s had educed ope a ional cos s and be e ime managemen . None heless,
oo much specializa ion esul ed in communica ion ba ie s, hinde ing collabo a ion be ween adminis a i e di isions.
Despi e he aluable insigh s om ea lie s udies, he e a e s ill no able gaps: limi ed esea ch ocused on u al schools,
as mos s udies, including Chanda and Kunda (2023), p ima ily look a u ban en i onmen s whe e specialized
pe sonnel a e ound. Ru al schools encoun e unique challenges, including a sho age o ained inancial o ice s, which
in luences esou ce managemen in a ied ways. Zambian s udies end o lack quan i a i e da a; while in e na ional
s udies like Smi h and Tilley (2020) p o ide s a is ical p oo , Zambian esea ch is o en quali a i ely based. An
in es iga ion ha includes quan i a i e analysis could enhance he unde s anding o how specializa ion a ec s school
e iciency. Also, he ela ionship be ween specializa ion and accoun abili y, along wi h anspa ency, should be explo ed
o c ea e a ho ough amewo k o be e e iciency in schools.
Cu en esea ch indica es ha specializa ion enhances esou ce managemen by ensu ing ained pe sonnel handle
oles such as inance and p ocu emen . Howe e , i s success elies on ha ing specialized s a , pa icula ly in u al
se ings. Chanda and Kunda (2023) p oposed speci ic aining ini ia i es o enhance inancial managemen skills in
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unde esou ced schools. Likewise, Smi h and Tilley (2020) ad ised lexible ole dis ibu ion o a oid excessi e
depa men al di isions. By add essing hese de iciencies, u u e esea ch could aid in de eloping mo e e ec i e
go e nance s a egies o imp o e esou ce alloca ion and ope a ional e iciency in public seconda y ins i u ions. This
s udy ex ends p e ious esea ch by adop ing a mixed me hod app oach and ocusing on u al school en i onmen s,
in ending o o e p ac ical ecommenda ions o s eng hening specializa ion in esou ce managemen ..
2.2. E ec o Accoun abili y on Resou ce Managemen
Accoun abili y in managing esou ces is c ucial o p omo ing esponsible use, educing misuse, and enhancing
anspa ency wi hin public ins i u ions. In public seconda y schools, mechanisms o accoun abili y, including inancial
audi s, pe o mance e iews, and epo ing p ocesses, a e i al o upholding inancial in eg i y. Ye , hese impo an
mechanisms o en encoun e di icul ies du ing implemen a ion because o weak en o cemen and ine iciencies wi hin
ins i u ions. Resea che s sugges ha insu icien accoun abili y measu es lead o inancial mismanagemen and
was e ulness o esou ces in educa ional se ings (Ngoma & Zulu, 2023; OECD, 2022).
Va ious esea che s ha e in es iga ed he signi icance o accoun abili y in esou ce managemen , ocusing especially
on inancial esponsibili y and e iciency in public sec o s. Banda (2022) conduc ed a no able s udy explo ing he
connec ion be ween accoun abili y and inancial o e sigh in public seconda y schools loca ed in Sou he n Zambia. By
employing a mixed me hods s a egy, Banda u ilized su eys and discussions among eache s, inancial s a , and school
leade s o e alua e how well he cu en accoun abili y sys ems a e wo king.
In a simila ein, Bo ens e al. (2008) del ed in o accoun abili y amewo ks wi hin public ins i u ions, pinpoin ing
h ee majo a eas: inancial, adminis a i e, and social accoun abili y. Thei esea ch highligh ed ha well- unc ioning
accoun abili y sys ems can diminish co up ion and enhance esou ce dis ibu ion. Mo e ecen ly, Ande son and Smi h
(2021) in es iga ed accoun abili y sys ems in he UK’s educa ion sec o h ough a quan i a i e lens. They examined
in o ma ion om o e 200 schools o assess he link be ween s ong inancial accoun abili y p ac ices and e ec i e
budge managemen . Thei esul s highligh ed he necessi y o a solid ins i u ional cul u e and adequa e en o cemen
esou ces o he success ul applica ion o accoun abili y sys ems.
Banda (2022) employed a mixed me hods app oach ha combined su eys wi h ocus g oup discussions o ga he
eedback om a ious s akeholde s. Su eys o e ed quan i a i e insigh s in o inancial accoun abili y sys ems, while
ocus g oups p o ided quali a i e da a, de ailing he expe iences and issues aced by school adminis a o s. The
ga he ed in o ma ion was analyzed hema ically o quali a i e esponses and h ough desc ip i e s a is ics o
quan i a i e indings. Con e sely, Ande son and Smi h (2021) adop ed a quan i a i e me hodology, u ilizing eg ession
analysis o unco e ends and ela ionships be ween accoun abili y sys ems and budge e ec i eness. By sc u inizing
inancial documen s and accoun abili y epo s om public schools, hey we e able o o mula e s a is ically signi ican
insigh s ega ding how accoun abili y in luences esou ce e iciency.
Bo ens e al. (2008) made use o compa a i e case s udies o explo e accoun abili y amewo ks in di e en public
ins i u ions ac oss a ious na ions. Thei app oach in ol ed documen e iews and s uc u ed in e iews wi h
go e nmen ep esen a i es and educa ional leade s o e alua e he success o di e en accoun abili y models. They
p ocessed he da a h ough con en analysis o iden i y ecu ing pa e ns and hemes ela ed o accoun abili y
p ac ices.
Resul s om Banda’s (2022) esea ch showed ha ins i u ions ha conduc egula inancial audi s and adhe e o s ic
epo ing p o ocols expe ienced a dec ease in inancial mismanagemen cases. Pa icipan s no ed ha moni o ing and
e alua ion s a egies we e key in enhancing compliance wi h inancial egula ions and ensu ing e ec i e use o
esou ces. Fo ins ance, schools ha pe o med audi s e e y six mon hs epo ed no ably ewe unau ho ized
expendi u es compa ed o hei coun e pa s wi h i egula audi s. In a simila ashion, Ande son and Smi h (2021)
disco e ed a clea link be ween obus inancial accoun abili y sys ems and be e u iliza ion o budge s. Schools ha
had clea s uc u es o accoun abili y showed enhanced inancial discipline, which led o e ec i e use o eaching
esou ces, main enance o acili ies, and paymen o s a sala ies. None heless, hei esea ch also indica ed ha he
cul u al en i onmen o he ins i u ion and he a ailabili y o esou ces g ea ly impac ed how well accoun abili y
sys ems unc ioned.
Bo ens e al. (2008) poin ed ou ha jus ha ing inancial accoun abili y was no enough o ensu ing he o e all
e iciency o esou ces. They emphasized ha adminis a i e and social accoun abili y in ol ing clea communica ion
and engagemen o s akeholde s also played an impo an ole in imp o ing esou ce managemen . Thei esea ch
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p oposed ha a combined accoun abili y sys em could esul in be e esou ce planning, g ea e us among
s akeholde s, and enhanced inancial esul s.
Despi e hese aluable insigh s, he e a e s ill se e al gaps in esea ch. Fi s ly, Banda’s (2022) esea ch mainly
concen a ed on inancial accoun abili y, o e looking o he i al elemen s like he dis ibu ion and upkeep o physical
esou ces such as school buildings, eaching aids, and echnology. Fu u e in es iga ions should ocus on non inancial
accoun abili y app oaches, including how assessing eache pe o mance and ensu ing s uden access o esou ces can
enhance o e all esou ce managemen . Ano he signi ican gap is he di e ence be ween u ban and u al a eas in
applying accoun abili y sys ems. Banda’s esea ch p ima ily looked a u ban schools, missing he speci ic issues ha
u al schools ace, whe e inancial moni o ing migh be less e ec i e due o lowe adminis a i e capabili ies. Upcoming
esea ch should explo e how accoun abili y sys ems unc ion in u al se ings wi h limi ed esou ces.
On a global scale, Bo ens e al. (2008) no ed he de iciency o empi ical s udies ha explo e he in e ac ion o a ious
accoun abili y aspec s in imp o ing o e all e iciency. E en hough hei wo k ocused on inancial, adminis a i e, and
social accoun abili y, he e is a sho age o quan i a i e da a showing how hese elemen s wo k oge he o in luence
esou ce managemen esul s. In he same ein, Ande son and Smi h (2021) obse ed he need o compa a i e s udies
be ween di e en educa ional sys ems. Thei indings we e oo ed in he UK en i onmen , whe e ins i u ional cul u e
and esou ce en o cemen di e signi ican ly om hose ound in de eloping na ions like Zambia. The e is a need o
mo e c oss na ional s udies o e alua e he adap abili y o accoun abili y models ac oss a ious educa ional sys ems.
In ligh o hese gaps, u u e esea ch should u ilize a ho ough mixed me hods app oach, combining quan i a i e
su eys wi h quali a i e in e iews o gain a comple e unde s anding o he impac o accoun abili y sys ems on
esou ce e iciency. A blend o s a is ical and hema ic analysis would p o ide bo h conc e e e idence and con ex ual
unde s anding o he e ec i eness o accoun abili y amewo ks. Fu he mo e, s udies should go beyond jus inancial
accoun abili y o explo e how schools manage hei physical asse s, such as buildings, ex books, and ech esou ces. By
expanding he ocus, esea che s could o e deepe insigh s in o how schools handle hei esou ces.
Addi ionally, u u e s udies should ecognize he dis inc ions be ween u ban and u al school en i onmen s,
pinpoin ing he s uc u al and adminis a i e obs acles ha challenge accoun abili y in a eas wi h ewe esou ces.
Compa a i e esea ch be ween de eloped and de eloping coun ies could yield use ul lessons on bes p ac ices o
enhancing accoun abili y in a ied educa ional en i onmen s. Las ly, u u e esea ch should del e in o how
accoun abili y ela es o o he p inciples o esou ce managemen , like anspa ency and specializa ion. Unde s anding
hese connec ions could help build a mo e in eg a ed amewo k o e icien esou ce go e nance in public seconda y
schools.
Accoun abili y is a undamen al pilla o e ec i e esou ce managemen , playing a c ucial ole in minimizing esou ce
misuse and imp o ing inancial discipline. While exis ing s udies highligh he bene i s o s ong accoun abili y
amewo ks, esea ch gaps emain in non- inancial accoun abili y, u ban- u al dispa i ies, and he in eg a ion o
accoun abili y wi h o he go e nance p inciples. Add essing hese gaps h ough comp ehensi e, con ex -sensi i e
esea ch will p o ide p ac ical insigh s o policymake s and educa ional adminis a o s, ul ima ely leading o be e
esou ce managemen p ac ices in public seconda y schools.
This s udy builds upon hese indings by adop ing a mixed-me hod app oach o analyze accoun abili y in esou ce
managemen , ensu ing a b oade scope ha includes inancial and non- inancial aspec s. By b idging exis ing esea ch
gaps, his s udy aims o p o ide e idence-based ecommenda ions o imp o ing accoun abili y amewo ks in Zambian
public seconda y schools.
2.3. E ec o T anspa ency on Resou ce Managemen
T anspa ency is c ucial o managing esou ces e ec i ely, os e ing accoun abili y and ai esou ce dis ibu ion. Ye ,
applying i in p ac ice encoun e s nume ous obs acles, such as insu icien engagemen om s akeholde s, agile
ins i u ional amewo ks, and unclea decision making p ocesses. In public seconda y schools, i is i al o ha e
anspa ency p ac ices like budge sha ing, open p ocu emen , and inancial mee ings o build us and enhance
esou ce alloca ion. Howe e , he i egula use o hese p ac ices can diminish us in school adminis a ion and lowe
he e ec i eness o esou ce use (Mulenga & Phi i, 2023; T anspa ency In e na ional, 2022).
A s udy by Mwale and Phi i (2021) e alua ed how anspa ency a ec s budge dis ibu ion and esou ce use in public
seconda y schools. Using a quan i a i e me hod, hey sen s uc u ed su eys o school managemen eams and
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Pa en Teache Associa ion (PTA) membe s om a ious schools. The main goal o he esea ch was o see i inancial
anspa ency imp o ed esou ce managemen e iciency.
Resul s om Mwale and Phi i’s (2021) esea ch indica ed a s ong link be ween anspa ency and sa is ac ion among
s akeholde s. Schools ha communica ed openly wi h PTAs and equen ly p o ided inancial upda es saw highe us
and collabo a ion le els. Fo ins ance, schools ha conduc ed public mee ings o explain budge decisions had ewe
disag eemen s abou inancial managemen since s akeholde s we e in o med abou esou ce usage.
On an in e na ional le el, Ramachand an and Da is (2020) in es iga ed how anspa ency a ec s public esou ce
managemen in he educa ion sec o in a ious de eloping na ions. Thei esea ch u ilized a mixed me hods app oach,
combining s a is ical analysis wi h quali a i e in e iews o assess he e ec s o inancial anspa ency on esou ce
e iciency. Thei indings showed ha anspa ency no ably dec eased ine iciencies in p ocu emen by educing
co up ion and encou aging compe i i e bids. Fu he mo e, anspa en inancial p ac ices esul ed in inc eased
communi y engagemen , leading o imp o ed moni o ing o esou ce dis ibu ion.
Despi e he use ul insigh s om hese s udies, he e a e s ill gaps in he exis ing li e a u e. Mwale and Phi i’s (2021)
esea ch mainly ocused on he link be ween anspa ency and s akeholde sa is ac ion wi hou add essing i s di ec
e ec s on speci ic pe o mance measu es like cos e ec i eness, budge compliance, o esou ce was age. While hey
es ablished ha anspa ency builds us , he s udy did no in es iga e how his us leads o quan i iable
enhancemen s in inancial managemen . Likewise, Ramachand an and Da is (2020) p esen ed s ong e idence ha
anspa ency helps minimize co up ion and ine iciencies in p ocu emen . None heless, hei s udy did no conside
he long e m implica ions o sus ainable esou ce managemen . Addi ionally, i did no p o ide a ho ough analysis o
con ex ual di e ences, such as how anspa ency mechanisms unc ion in a ious educa ional se ings.
Ano he signi ican sho coming is ha mos anspa ency esea ch is u ban ocused. Many exis ing s udies concen a e
on u ban schools, whe e ins i u ional amewo ks a e gene ally s onge , and access o in o ma ion is g ea e .
T anspa ency In e na ional (2022) poin ed ou ha u al schools equen ly lack he necessa y echnology and
adminis a i e sys ems o implemen anspa ency p ac ices e ec i ely. As a esul , indings om u bancen ic s udies
may no di ec ly apply o u al a eas, whe e challenges like limi ed o e sigh , weake go e nance, and esou ce
limi a ions impede he adop ion o anspa ency measu es.
F om a me hodological s andpoin , Mwale and Phi i (2021) p ima ily used a quan i a i e su ey app oach. This me hod
was e ec i e o ga he ing pe cep ions om s akeholde s, bu i did no p o ide he quali a i e insigh s needed o
iden i y sub le ins i u ional obs acles o anspa ency. On he o he hand, Ramachand an and Da is (2020) employed a
mixed me hods app oach ha combined quan i a i e da a wi h quali a i e indings. This combina ion allowed o a
b oade g asp o he ela ionship be ween anspa ency and i s e ec s on us and e iciency. None heless, hei
esea ch did no conside di e ences ac oss egions, which is essen ial o c ea ing ocused in e en ions. Fo u u e
s udies, a ho ough, mul idimensional app oach is ecommended o examine anspa ency in managing esou ces. By
me ging quan i a i e ools like inancial pe o mance e alua ions and su eys wi h quali a i e me hods such as
in e iews and case analyses, esea che s could gain iche insigh s in o he signi icance o anspa ency in using
esou ces e icien ly.
Mo eo e , in es iga ions should explo e he las ing impac s o anspa ency on impo an inancial and ope a ional
esul s like p ocu emen e iciency, cos educ ions, and sus ainabili y o esou ces. S udying how anspa ency
in e ac s wi h o he esou ce managemen p inciples, including accoun abili y and specializa ion, migh allow o a
mo e cohesi e amewo k ha imp o es inancial go e nance in public seconda y educa ional ins i u ions. I is also
i al o ocus esea ch on u al educa ional se ings. Compa ing anspa ency p ac ices in u ban e sus u al schools
could e eal unique challenges ied o each con ex and sugges speci ic solu ions. A an in e na ional le el, esea ch
ha c osses na ional bounda ies could e eal e ec i e p ac ices and shine a ligh on s a egies o o e come common
obs acles o inancial anspa ency, such as eluc ance o adop anspa en measu es, weak en o cemen o egula ions,
and limi ed in ol emen om s akeholde s.
In summa y, anspa ency plays a c ucial ole in e ec i e esou ce managemen by os e ing us and ensu ing ai
dis ibu ion o esou ces. Ye , despi e exis ing e idence ha suppo s i s ad an ages, he li e a u e s ill has impo an
gaps. Many s udies do no connec p ac ices o anspa ency di ec ly wi h obse able inancial gains, neglec he
di icul ies u al schools encoun e , and lack a ho ough me hodological amewo k. Closing hese esea ch gaps
h ough a mo e in eg a ed and con ex awa e explo a ion can p o ide impo an insigh s o bo h policymake s and
educa o s, ul ima ely enhancing anspa ency e o s in public seconda y schools.
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3. S udy me hodology
This s udy employed an embedded mixed-me hods design o in es iga e co po a e go e nance p ac ices a ec ing
esou ce managemen in public seconda y schools in Zambia. The esea ch comp ised h ee quan i a i e objec i es,
ocusing on he e ec s o specializa ion, accoun abili y, and anspa ency h ough su eys, and quali a i e insigh s
ga he ed om key in o man in e iews. Da a we e collec ed om a sample o 180 eache s selec ed ia s a i ied
andom sampling, yielding an e ec i e sample size o 124 based on a calcula ed ma gin o e o , while quali a i e da a
came om 12 managemen pe sonnel chosen h ough pu posi e sampling. Quan i a i e analysis u ilized desc ip i e
s a is ics and in e en ial s a is ics, including eg ession analysis and ANOVA, wi h da a analyzed using SPSS, while
quali a i e da a unde wen ansc ip ion and hema ic analysis o iden i y key hemes ela ed o go e nance p ac ices.
The esea ch a ge ed h ee schools in Kabwe Dis ic , selec ed o hei ele an go e nance s uc u es and
accessibili y.
4. Da a p esen a ion and analysis
4.1. The e ec o specializa ion on esou ce managemen among public seconda y schools
4.1.1. Quali ied and specialized pe sonnel in he o ices
Table 1 Quali ied and specialized pe sonnel
Yes
No
F equency
Pe cen age (%)
F equency
Pe cen age (%)
Accoun s o ice
63
50.8
61
49.2
S o es o ice
6
4.8
118
95.2
P ocu emen o ice
8
6.5
116
93.5
Guidance and counselling o ice
12
9.7
112
90.3
S a is icians o ice
10
8.1
114
91.9
The indings in he able abo e indica e a a ied pe cep ion o he p esence o quali ied and specialized pe sonnel ac oss
di e en o ices in he school. In he Accoun s o ice, a sligh majo i y (50.8%) o esponden s a i med ha quali ied
pe sonnel a e a ailable, sugges ing a balanced p esence o expe ise in inancial ma e s. Howe e , he S o es o ice
displayed a signi ican lack o quali ied pe sonnel, wi h only 4.8% a i ming hei p esence, while a s agge ing 95.2%
epo ed no quali ied s a . Simila ly, he P ocu emen and Guidance and Counseling o ices also aced subs an ial gaps,
wi h jus 6.5% and 9.7% acknowledging he p esence o quali ied pe sonnel, espec i ely. The S a is icians o ice
epo ed a sligh ly be e scena io, wi h 8.1% con i ming he p esence o quali ied s a . These esul s highligh
conside able de iciencies in specialized pe sonnel ac oss mos o ices, pa icula ly in S o es and P ocu emen , which
could impac ope a ional e ec i eness and se ice deli e y wi hin he school. Add essing hese gaps may be essen ial
o imp o ing he quali y o se ices o e ed in hese depa men s.
4.1.2. Teache s who ha e been assigned classes o each bu hey ha e also been assigned wi h he esponsibili y o manage
o ices
Table 2 Ha ing assigned classes
Yes
No
F equency
Pe cen age (%)
F equency
Pe cen age (%)
Accoun s o ice
101
81.5
23
18.5
S o es o ice
101
81.5
23
18.5
P ocu emen o ice
79
63.7
45
36.3
Guidance and counseling o ice
100
80.6
24
19.4
S a is icians o ice
104
83.9
20
16.1
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Acco ding o he indings in he able abo e, he indings e eal ha a signi ican numbe o eache s in he school hold
dual esponsibili ies, managing bo h class oom ins uc ion and o ice managemen . In he Accoun s and S o es o ices,
81.5% o esponden s indica ed ha eache s a e asked wi h managing hese o ices while also eaching, e lec ing a
hea y eliance on eaching s a o adminis a i e unc ions. The S a is icians o ice shows a simila end, wi h 83.9%
o eache s assigned o manage ha o ice as well. The Guidance and Counseling o ice also has a high pe cen age
(80.6%), sugges ing ha eache s play a c ucial ole in p o iding suppo beyond hei eaching du ies. Con e sely, he
P ocu emen o ice has a lowe pe cen age, wi h 63.7% o eache s managing esponsibili ies he e, indica ing a sligh ly
be e sepa a ion o oles. The e o e, he indings highligh a eliance on eache s o mul i- ace ed oles wi hin he
school, which may impac hei e ec i eness in bo h eaching and managemen unc ions and aise conce ns abou
wo kload dis ibu ion and job sa is ac ion among s a .
Based on he indings ega ding esou ce managemen and he p esence o quali ied pe sonnel in public seconda y
schools, se e al quali a i e hemes eme ged. The key hemes ha eme ged include he ones below;
Theme 1: P esence o Quali ied Pe sonnel
On his heme, he indings show a mixed p esence o quali ied pe sonnel ac oss a ious o ices, wi h a no able lack in
c i ical a eas such as S o es and P ocu emen . An in e iewee ema ked, “I o en eel o e whelmed ying o manage he
s o e wi hou he necessa y expe ise. I impac s ou abili y o main ain in en o y e icien ly.” This highligh s he
ope a ional challenges aced due o a sho age o specialized s a in key adminis a i e a eas.
Ano he esponden no ed, “In he Accoun s o ice, we a e qui e o una e; he p esence o quali ied pe sonnel has helped
s eamline ou inancial p ocesses. Wi hou hem, we would s uggle o keep ack o unds.” This jux aposi ion
unde sco es ha while some depa men s bene i om expe ise, o he s su e om signi ican gaps.
Fu he mo e, a s a membe added, “We need ained people in he P ocu emen o ice o enhance e iciency; o he wise,
i ’s hi o miss wi h ou o de s. The quali y o supplies is o en ques ionable.” This s a emen u he emphasizes he
de imen al impac o lacking quali ied pe sonnel in essen ial unc ions.
Theme 2: Dual Responsibili ies among Teache s
In e p e a ion: A signi ican dependency on eache s o juggle bo h eaching and adminis a i e esponsibili ies
eme ges om he indings, indica ing a po en ial s ain on hei e ec i eness and job sa is ac ion.
One esponden sha ed, “Managing he Guidance and Counseling o ice while eaching is exhaus ing. The e’s jus no
enough ime in he day. Some imes I eel like I’m ailing bo h oles.” This sen imen e lec s conce ns abou wo kload and
he easibili y o pe o ming bo h oles e ec i ely.
I a gued by ano he esponden ha , “I lo e eaching, bu supe ising he Accoun s o ice akes a lo o my ocus away
om my s uden s. I ’s a cons an balancing ac , and I o en go home eeling s essed.” This highligh s he ension eache s’
ace be ween ul illing hei ins uc ional ole and handling adminis a i e du ies, po en ially leading o bu nou and
dec eased e ec i eness.
Theme 3: Impac o S a ing on Se ice Deli e y
The lack o quali ied pe sonnel in key o ices appea s o di ec ly impac se ice deli e y and ope a ional e ec i eness
wi hin he schools. Some esponden s no ed he ollowing;
“Wi hou quali ied s a in he P ocu emen o ice, we o en miss oppo uni ies o be e deals on supplies. We end up
paying mo e han necessa y, which a ec s ou budge .”
“The wo k done in he S o es is o en delayed because we don’ ha e ained pe sonnel o manage p ocesses p ope ly. We
consequen ly ace sho ages, and his a ec s class oom esou ces.”
“When we lack e icien sys ems due o unquali ied s a , i c ea es a ickle-down e ec ha nega i ely impac s eache s
and s uden s alike.”
Theme 4: Conce ns abou Wo kload Dis ibu ion
Acco ding o he s udy indings, he indings sugges a po en ial imbalance in wo kload dis ibu ion, wi h eache s o en
o e bu dened by adminis a i e oles in addi ion o hei eaching esponsibili ies. One o he esponden s no ed ha ,
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4.4.3. Reg ession coe icien s
Table 9 Coe icien sa
Model
Uns anda dized Coe icien s
S anda dized Coe icien s
Sig.
B
S d. E o
Be a
1
(Cons an )
1.696
0.185
9.150
0.000
Specializa ion
0.267
0.088
0.268
3.038
0.000
Accoun abili y
0.231
0.125
0.191
1.851
0.000
T anspa ency
0.075
0.108
0.072
0.698
0.000
a. Dependen Va iable: Resou ce Managemen
The Coe icien s able e eals ha , con a y o some expec a ions, all h ee co po a e go e nance p ac ices –
specializa ion, accoun abili y, and anspa ency – exhibi signi ican posi i e ela ionships wi h esou ce managemen
(p = 0.000 o all). Speci ically, specializa ion demons a es a no able posi i e e ec (B = 0.267), sugges ing ha
inc eased specializa ion is associa ed wi h imp o ed esou ce managemen , po en ially h ough enhanced e iciency o
expe ise in speci ic a eas. Accoun abili y also posi i ely impac s esou ce managemen (B = 0.231), aligning wi h he
unde s anding ha holding indi iduals o depa men s esponsible enhances esou ce u iliza ion. Simila ly,
anspa ency shows a posi i e ela ionship wi h esou ce managemen (B = 0.075), hough i s e ec appea s less
p onounced han he o he s, possibly because o he need o be e communica ion ega ding anspa ency. The
implica ions o hese esul s o he s udy sugges ha co po a e go e nance p ac ices in Zambian public seconda y
schools gene ally con ibu e o e ec i e esou ce managemen . S ill, he speci ic mechanisms and con ex s wi hin which
hese p ac ices ope a e may a y, equi ing u he in es iga ion o de e mine bes p ac ices.
4.4.4. Reliabili y Tes
Table 10 Reliabili y esul s
Reliabili y S a is ics
C onbach's Alpha
N o I ems
0.762
4
The able abo e e ealed ha he eliabili y analysis yielded a C onbach's Alpha o 0.762 o he ou i ems assessed,
indica ing a sa is ac o y le el o in e nal consis ency among he i ems in he scale. A C onbach's Alpha alue abo e 0.70
is gene ally conside ed accep able, sugges ing ha he i ems e ec i ely measu e he same unde lying cons uc . This
le el o eliabili y implies ha he esponses a e likely o be consis en ac oss he i ems, enhancing he c edibili y o he
indings ela ed o he co po a e go e nance. The e o e, he scale used in his analysis can be deemed eliable o u he
esea ch and assessmen in his a ea.
5. Discussion
The s udy e ealed signi ican challenges in esou ce managemen wi hin public seconda y schools, p ima ily due o a
lack o quali ied pe sonnel and he dual esponsibili ies placed on eache s. Only 50.8% o esponden s epo ed ha ing
quali ied s a in he Accoun s o ice, while a s agge ing 95.2% indica ed no quali ied pe sonnel in he S o es o ice. This
sho age o expe ise led o ope a ional ine iciencies, as eache s we e o en o e whelmed wi h adminis a i e asks
alongside hei eaching du ies. Reg ession analysis indica ed ha specializa ion posi i ely impac s esou ce
managemen , wi h a coe icien (B = 0.267, p = 0.000) sugges ing ha clea delinea ion o oles could enhance
ope a ional e iciency and educe bu nou . The quali a i e da a u he suppo ed hese indings, as many eache s
exp essed eelings o being s e ched oo hin, which comp omised bo h hei eaching e ec i eness and hei abili y o
manage adminis a i e esponsibili ies. This si ua ion highligh ed he u gen need o e o ms in s a ing and esou ce
managemen p ac ices, pa icula ly in hi ing and aining specialized pe sonnel, o imp o e educa ional ou comes and
ope a ional e ec i eness in schools.
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The indings ega ding accoun abili y highligh ed bo h s eng hs and weaknesses in epo ing p ac ices among public
seconda y schools. While a signi ican 91.9% o schools epo ed pupil examina ion esul s, indica ing a s ong
emphasis on academic pe o mance, he epo ing a es o inancial ma e s we e ala mingly low, wi h only 43.5%
epo ing income ecei ed and 54.8% e alua ing school in en o y. This lack o inancial anspa ency hinde ed e ec i e
esou ce managemen and e oded s akeholde us . The da a e ealed ha accoun abili y in inancial epo ing was
c ucial o in o med decision-making and esou ce alloca ion. Addi ionally, he p edominance o annual epo s limi ed
communi y engagemen , as only 16.2% o schools p o ided semi-annual upda es. Resea ch indica ed ha schools wi h
mo e equen epo ing p ac ices expe ienced inc eased s akeholde sa is ac ion and in ol emen . The e o e,
enhancing inancial epo ing and inc easing he equency o communica ions could signi ican ly imp o e s akeholde
engagemen , esou ce alloca ion, and o e all ope a ional e ec i eness, ul ima ely bene i ing he educa ional
en i onmen .
The indings on anspa ency in esou ce managemen unde sco ed i s c i ical ole in os e ing s akeholde
in ol emen and e ec i e communica ion wi hin public seconda y schools. A no able 63.7% o esponden s epo ed
ha eache s and pa en s we e in ol ed in planning annual ac i i ies, which con ibu ed o a collabo a i e cul u e and
aligned wi h con empo a y educa ional heo ies ad oca ing o sha ed go e nance. Howe e , he 36.3% o esponden s
who epo ed a lack o in ol emen indica ed po en ial communica ion gaps ha could unde mine he e ec i eness o
school ini ia i es. Fu he mo e, while 91.9% o schools announced new p ojec s, only 29% communica ed job
acancies, e ealing a signi ican a ea o imp o emen in s akeholde engagemen . The commi men o sha ing plans
o u u e ac i i ies was s ong, wi h 86.3% a i ming ha hey we e in o med abou upcoming ini ia i es. Howe e , he
12.9% who indica ed ha plans we e no sha ed highligh ed he need o b oade engagemen s a egies. By imp o ing
anspa ency in communica ion, pa icula ly ega ding employmen oppo uni ies and s a egic planning, schools could
s eng hen communi y ies, os e a mo e in o med and in ol ed s akeholde base, and enhance o e all esou ce
managemen , leading o imp o ed educa ional ou comes.
6. Conclusion
The s udy conclusions we e as ollows:
• Specializa ion is essen ial o e ec i e esou ce managemen in schools, as e idenced by he c i ical sho age
o quali ied pe sonnel in key adminis a i e oles. The o e whelming eliance on eache s o manage bo h
educa ional and adminis a i e asks has c ea ed ope a ional ine iciencies and inc eased he isk o inancial
mismanagemen . In es ing in specialized s a aining and ec ui men is c ucial o enhance e iciency, educe
isks, and os e a be e lea ning en i onmen .
• Accoun abili y signi ican ly in luences esou ce managemen p ac ices, wi h schools showing s ong
commi men o academic pe o mance epo ing bu lacking in inancial anspa ency. The low a es o
inancial epo ing indica e po en ial misalloca ion o esou ces and diminished us among s akeholde s.
Implemen ing obus accoun abili y amewo ks, such as egula audi s and anspa en communica ion, is
i al o e ec i e esou ce u iliza ion and s akeholde engagemen .
• T anspa ency plays a c i ical ole in esou ce managemen , wi h schools pe o ming well in announcing new
p ojec s bu lacking in communica ion ega ding job acancies and p ocu emen p ocesses. The limi ed sha ing
o audi ed inancial epo s aises conce ns abou anspa ency and accoun abili y, indica ing a eas o
imp o emen in s akeholde engagemen . Adop ing anspa en communica ion s a egies ha in ol e all
s akeholde s can enhance us and os e a sense o communi y esponsibili y in achie ing school objec i es.
Recommenda ions
Based on he esea ch objec i es, he ollowing ecommenda ions a e p oposed:
• Enhance S a Specializa ion: Rec ui and ain quali ied pe sonnel o c i ical adminis a i e oles, pa icula ly
in Accoun s, S o es, and P ocu emen , o imp o e ope a ional e iciency.
• Implemen Robus Accoun abili y Measu es: Es ablish egula inancial epo ing and audi ing p ocesses o
ensu e anspa ency in esou ce alloca ion and build us among s akeholde s.
• S eng hen T anspa ency in Communica ion: De elop clea communica ion s a egies o sha ing job
acancies, p ocu emen p ocesses, and audi ed inancial epo s wi h all s akeholde s o enhance engagemen
and us .
• Fos e S akeholde In ol emen : C ea e pla o ms o communi y and s akeholde inpu in decision-making
p ocesses o ensu e ha policies e lec he needs and expec a ions o he school communi y.
Wo ld Jou nal o Ad anced Resea ch and Re iews, 2025, 26(02), 215-233
232
• Regula T aining and Capaci y Building: P o ide ongoing p o essional de elopmen o s a in go e nance
p ac ices, inancial managemen , and esou ce alloca ion o enhance hei capabili ies.
• Adop Holis ic Go e nance F amewo ks: In eg a e specializa ion, accoun abili y, and anspa ency in o a
comp ehensi e go e nance amewo k ha add esses all aspec s o esou ce managemen e ec i ely.
Recommenda ions o u u e esea ch
Fu u e esea ch should in es iga e he impac o a ious leade ship s yles and unding models on esou ce managemen
in public seconda y schools. By examining hese addi ional ac o s, esea che s can enhance he p edic i e powe o
exis ing models and p o ide a mo e comp ehensi e unde s anding o he dynamics a play in educa ional go e nance.
This explo a ion could lead o ailo ed s a egies ha add ess speci ic challenges aced by schools, ul ima ely imp o ing
esou ce alloca ion and e ec i eness.
Compliance wi h e hical s anda ds
Disclosu e o con lic o in e es
Au ho ha he e is no con lic o in e es o be disclosed.
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