Identifying the Level of School Financial Management among Primary School Headmaster: A Case Study in the State of Kedah and Perlis, Malaysia
Keywords:School, headmaster, financial management, Malaysia
The level of understanding of Malaysian primary school headmasters in the accounting and financial management of the schools can be judged through how they handle theÂ finance and accountancy issues of their schools.Â The focus of the discussion is to compare the level of understanding among 15 primary school headmasters based on gender, experience, level of education and courses attended in accounting and financial management of the school.Â A qualitative study was conducted in the state of Kedah and Perlis, Malaysia.Â The main source of data was achieved through interviews and underpinned by observation and document analysis.Â Qualitative data was analyzed manually based on in-depth interviews, supported by evidence recorded from the interview. The results showed that the experience of being a headmaster, education level, and financial courses attended are important factors in determining the level of knowledge headmaster in accounting and financial management of the school. However, gender, experience as a teacher and experience as a senior assistant teacher do not contribute to the level of knowledge in accounting and financial management of the school. Most teachers and senior assistant teachers were not directly involved in accounting and financial management of the school. All financial matters related to the school normally are viewed as the responsibility of the headmaster and the financial clerk.
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