Abstract: Although women’s participation in boutique enterprises across the world has continued to increase, many still face challenges in maintaining stable business performance. Weak financial management practices have been observed to constrain their operational efficiency, profitability, and overall growth. This study investigates how financial management practices, keeping, access to credit, and compliance affect the performance of women-owned boutique businesses in Dodoma City, Tanzania. A mixed-methods approach and descriptive research design were employed, involving 96 boutique owners selected through simple random sampling. Quantitative data from structured questionnaires were analyzed using descriptive statistics analysis to obtain a summary of findings in mean and standard deviations, while qualitative data obtained from 12 women-owned boutique businesses through semi-structured interviews and thematically analyzed using constant comparison analysis. Results from descriptive statistics showed financial management practices influence women-owned boutique business performance particularly the two financial management sub variables, indicated that record keeping had the highest (Mean=4.021, S.D=0.438) and compliance having the second (Mean = 3.061, S.D=0.586) positively increased and influenced the likelihood of high performance, while access to credit had the lowest (Mean=2.053, S.D=0.306) showing that most of women-owned boutique faced significant challenges in obtaining external financing to support their business operations. Qualitative insights revealed that effective record keeping promotes financial planning and investor trust, and compliance ensures operational stability, but credit access remains a major growth constraint. The study recommends enhancing financial literacy, promoting regulatory adherence, and improving access to affordable credit to strengthen women-owned boutique performance.

Abstract: The purpose of this study was to explore teachers’ and school administrators’ perceptions regarding the provision and utilization of capitation grants in public secondary schools in Dodoma City, Tanzania. This study was motivated by persistent concerns raised in education reports and prior research indicating that, despite substantial government investment through capitation grants, many schools continue to face shortages of essential teaching and learning resources, delayed disbursements, and gaps in financial accountability, all of which hinder the intended impact of fee-free education on learning outcomes. The study involved 18 participants, including teachers and school administrators. A qualitative research approach was adopted, employing a phenomenological design to capture the experiences and perspectives of participants. Data was collected through semi-structured interviews and analyzed using thematic analysis to identify recurring patterns and insights. The findings revealed that, although the capitation grant disbursement process is structured, challenges such as delayed funds, inadequate grant amounts, and bureaucratic bottlenecks hinder the effective utilization of these grants. Positive practices, such as participatory budgeting, transparency through financial reporting, and the involvement of school stakeholders, were identified as enablers of effective grant management. The study concludes that despite the existence of well-established financial procedures, the impact of capitation grants remains limited by structural and administrative inefficiencies. It is recommended that the government improve the timeliness and adequacy of disbursements, provide financial management training to school leaders, and promote stakeholder engagement to strengthen transparency and accountability in school financial practices.

Abstract: The study investigated the influence of technological proficiency in enhancing the skills of school accounting officers in managing school funds within selected public secondary schools in the Dodoma Region, Tanzania. The study was guided by one research question: What role does technological proficiency play in influencing the competencies of school accounting officers in the effective management of school funds in selected public secondary schools in Tanzania? The study used a descriptive survey research design with purposive and simple random sampling methods. The data were collected from 129 respondents, including school cashiers and heads of schools, through structured questionnaires. The findings reveal a significant correlation between technological proficiency and effective financial management, with 80% of proficient officers capable of generating accurate financial reports. Conversely, only 25% of those lacking proficiency demonstrated similar skills. The study further stresses the importance of familiarising oneself with financial software tools and integrating systems like the Financial and Fiscal Accountability Reporting System (FFARS) in report writing and improving financial management. Statistical analyses, including Chi-square tests, confirmed the positive impact of technology on financial management practices. The study concludes that enhancing technological skills among school accounting officers is important for ensuring transparency, accountability, and efficient resource allocation in educational institutions.

Abstract: The study investigated the impact of budgeting on the implementation of inclusive education in public primary schools in Nandi County, Kenya. The target population comprised 831 headteachers, 4,156 teachers, and six Sub-County Directors of Education. A sample of 62 headteachers, 308 teachers, and six Sub-County Directors of Education was selected using stratified random sampling for headteachers and teachers, and purposive sampling for Sub-County Directors. Data were collected through questionnaires and interviews. Descriptive and inferential statistics, including multiple regression analysis, were utilized to analyze the data. The findings revealed that budgeting significantly influenced the implementation of inclusive education, with Pearson’s correlation coefficient (r = 0.591, p < 0.05) indicating a positive and significant relationship. Budgeting practices, including stakeholder involvement, preparation, and review cycles, and allocation of resources to priority needs, were critical in enhancing inclusive education outcomes. The analysis further revealed that 35% (R² = 0.350) of the variation in the implementation of inclusive education could be attributed to budgeting. Challenges highlighted included inadequate funds and poor teacher remuneration, which demotivated teachers. The study concluded that effective budgeting enhances the implementation of inclusive education and recommended increasing budget allocations, strengthening stakeholder engagement, and adopting monitoring mechanisms for accountability. The findings contribute to improving financial management practices in public primary schools and advancing inclusive education policies. Future studies should explore the influence of alternative funding models on the sustainability of inclusive education.

Abstract: The purpose of this study was to investigate the linguistic accessibility of financial management policies and practices in documents in Zimbabwe’s education system. The study was guided by two research questions: how does English become a barrier to financial management policies in Zimbabwe? What strategies can Zimbabwe use to solve language related barriers to financial management policy implementation in the Zimbabwe education system? The study adopted a qualitative research approach. The research population was school heads, teachers, school inspectors, accountants, auditors and treasurers of development committees. The sampling technique was purposive sampling. The sample size was 19. The data was analysed using thematic approach. The study illustrated that finances are mostly mismanaged and language barrier is one of the reasons as interpretation of some English concepts become a barrier leading to financial malpractices. Additionally, the study found out that the use of the colonial language English as the legal and official language for government financial management documents in schools was one of the barriers to effective use of documents to guide financial management and practices in schools. The documents should be written in local languages for better understanding of the financial documents so as to put up to ideal financial practices. The study recommends linguistic accessibility of language used to write policy documents through training, simplification of the documents and use of local vernacular language when writing the documents as a strategy to promote effective use of policy documents in schools.

Received July 24, 2020; Revised November 30, 2020; Accepted November 31, 2020

Abstract: The study investigated how principals’ transformational leadership practices impacts on the management of financial resources of public secondary schools of Trans-Nzoia County, Kenya. Theoretical framework was hinged upon Bass’ transformational leadership theory. Descriptive research design was utilized in the study. The sample consisted of 30 principals and 322 teachers totaling 352 respondents as determined by Morgan formula. Stratified and simple random sampling techniques were used to sample the required sample size. The instruments used for data collection were questionnaires, focus group discussions and interview schedules. The validity of instruments was ascertained through construct validity technique where the three instruments measured the concept above. A test-retest technique using Spearman rank correlation was undertaken to determine reliability of instruments and was accepted at 0.82. Qualitatively, data was analyzed thematically through content analysis. Quantitative data was analyzed by use of frequencies, percentages, standard deviation, chi-square, and Spearman rank correlation. SPSS version 23 helped in data analysis. Findings revealed that principals’ practices of transformational leadership had a significant effect on schools’ financial resources management atp value 0.001. This study recommends that principals should adopt transformational leadership practices to help them manage their schools’ financial matters well and also initiate income generating activities to bolster schools’ finances.