Home⇛Psychology and Education: A Multidisciplinary Journal⇛vol. 26 no. 4 (2024)

Fiscal Management Practices of Public Schools: A Systematic Review

Reggy Bagas | Kimverlee Paje | Joel D. Potane

Discipline: Law

 

Abstract:

This systematic review synthesized fiscal management practices in public secondary schools in Africa and Asia. Fiscal management plays a vital role in shaping the operational efficiency and educational quality of public secondary schools, particularly in low- and middle-income regions. In Africa and Asia, disparities in school funding, governance structures, and policy implementation have raised concerns about transparency, accountability, and the equitable allocation of resources. The review proceeded by choosing studies, rating quality and extracting data, then synthesizing conclusions. By searching Google Scholar for “fiscal management” and “school,” the Publish or Perish software found relevant peer-reviewed articles from 2019 to 2024. The Critical Appraisal Skills Program (CASP) checklist was used to evaluate studies that met inclusion criteria for methodological rigor after screening for duplication, relevance, and accessibility. 12 studies were analyzed. A six-step coding method found and evaluated theme analysis data patterns. Key challenges were strategic budgeting, planning, internal control, transparency, financial literacy, political governance, funding equity, and educational outcomes. Fiscal management increase school performance, financial discipline, and equitable access to quality education when participatory, data-driven, and transparent. Fiscal governance must be integrated in school leadership and policy reforms to strengthen public secondary schools' operational and developmental capability.



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