RESOURCE ALLOCATION AND ITS IMPACT ON EDUCATIONAL QUALITY: A STUDY ON THE ROLE OF EFFECTIVE FINANCIAL MANAGEMENT

CONIELYN G. GUMILET

doi:10.65010/seairj.v7i3.280

RESOURCE ALLOCATION AND ITS IMPACT ON EDUCATIONAL QUALITY: A STUDY ON THE ROLE OF EFFECTIVE FINANCIAL MANAGEMENT

CONIELYN G. GUMILET

Abstract

A persistent gap in the literature is the limited evidence on how school resource allocation improves educational quality when filtered through day-to-day financial management practices. This convergent mixed-methods study examined the mediating role of effective financial management in the relationship between resource allocation and educational quality in public schools in Arakan, Cotabato Division, Philippines. Survey data from 300 teachers were complemented by interviews and focus group discussions with 17 school administrators and teachers. Quantitative data were analyzed using descriptive statistics, Pearson r, multiple regression, and the Sobel test, while qualitative data underwent thematic analysis. Findings showed high levels of resource allocation (M = 4.18), educational quality (M = 4.19), and effective financial management (M = 4.20). Resource allocation had a low but significant correlation with educational quality (r = .187, p = .008), whereas effective financial management had a strong correlation with educational quality (r = .637, p = .000) and emerged as the stronger predictor (B = .582 vs. B = .125), with both predictors explaining 42% of the variance in educational quality (R² = .420). Mediation analysis revealed that effective financial management partially mediates the effect of resource allocation on educational quality (Sobel z = 3.88, p < .001). Thematic analysis generated key themes: Financial Management Challenges and Strategies, Transparency and Accountability, Collaborative Budgeting and Stakeholder Engagement, Inclusiveness and Fairness in Budgeting, Challenges in Implementation and Impact on Educational Quality, Needs-Based, Transparent Budgeting, Stakeholder Participation and Collaboration, and Accountability and Evaluation for Equity. It is recommended that school and division leaders strengthen participatory, transparent, and timely financial management systems so that allocated resources are consistently converted into sustained improvements in educational quality.

Keywords

Resource allocation, effective financial management practices, educational quality, mediation, mixed-methods research.

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DOI: http://dx.doi.org/10.65010/seairj.v7i3.280

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