Research Article

Financial Management System Compliance and Practices of School Heads in Relation to School Performance: Basis for Intervention

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Psych Educ Multidisc J, 2025, 36 (3), 286-295, DOI: https://doi.org/10.70838/pemj.360304, ISSN 2822-4353
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Abstract

This study examined the financial management system compliance and management practices of school heads in relation to school performance in the District of Isabela II. Using a descriptive-correlational research design, data were gathered from 197 elementary teachers across 16 schools through standardized questionnaires and school performance records (OPCRF for SY 2022–2023). Findings revealed that school heads exhibited full compliance with financial management systems, specifically in budget preparation, procurement, disbursement, submission of financial reports, and auditing, with an overall mean of 2.64. Additionally, school heads demonstrated very high levels of task-oriented, relationship-oriented, and change-oriented management practices, with an overall mean of 4.26. School performance across the district was rated as very satisfactory, with a mean score of 4.44. Statistical analysis using Spearman Rank Correlation indicated no significant relationship between financial management system compliance and school performance, nor between management practices and school performance. These results suggest that while school heads maintain sound financial compliance and effective management styles, these factors alone do not directly influence school performance outcomes. The findings highlight that other variables may contribute more substantially to school success. Based on these results, it is recommended that school heads continue strengthening their financial management competencies and leadership practices while exploring additional strategies that directly impact academic achievement and operational efficiency. Future research is encouraged to investigate other factors influencing school performance beyond financial compliance and leadership practices, offering a broader perspective on educational leadership effectiveness.

Keywords school performance financial management system compliance practices of school heads
Authors 3

The team behind this paper

3 authors, 2 institutions.

This paper Camp Clark Elementary School Department of Education — Philippines Camp Clark Elementary S… 1 author La Carlota City College — Philippines La Carlota City College 2 authors Reynolfvon Nalayog Euraoba — corresponding author RE Reynolfvon Nalayog Euraoba ✉ Jobell Cris Vibal JV Jobell Cris Vibal Trudy Cerbo TC Trudy Cerbo

Readership

410 reads over 19 months.

April 2025 October 2026

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This article is token #5034 of SciMatic Articles (ERC-1155): 1,000,000 tokens, minted once, never more. The chain also stores a fingerprint (SHA-256) of the article's record, so anyone can check that it has not been altered.

HolderWalletTokens
SciMatic 0xc35709…277732 100,000 (10%)
Reynolfvon Nalayog Euraoba 0x1aa834…7173f9 300,000 (30%)
Jobell Cris Vibal 0x625c8a…7b5Dac 300,000 (30%)
Trudy Cerbo 0xDDCD8b…9ADc5E 300,000 (30%)
Content hash 0xc81ee97406b2fbc5472aee5099bfef428fba3f9f826a476df99fe460729dd550

Bibliographic Information

Reynolfvon Nalayog Euraoba, Jobell Cris Vibal, Trudy Cerbo, (2025). Financial Management System Compliance and Practices of School Heads in Relation to School Performance: Basis for Intervention, Psychology and Education: A Multidisciplinary Journal, 36(3): 286-295
Bibtex Citation
@article{reynolfvon_nalayog_euraoba2025pemj,
author = {Reynolfvon Nalayog Euraoba and Jobell Cris Vibal and Trudy Cerbo},
title = {Financial Management System Compliance and Practices of School Heads in Relation to School Performance: Basis for Intervention},
journal = {Psychology and Education: A Multidisciplinary Journal},
year = {2025},
volume = {36},
number = {3},
pages = {286-295},
doi = {10.70838/pemj.360304},
url = {https://scimatic.org/show_manuscript/5034}
}
APA Citation
Euraoba, R.N., Vibal, J.C., Cerbo, T., (2025). Financial Management System Compliance and Practices of School Heads in Relation to School Performance: Basis for Intervention. Psychology and Education: A Multidisciplinary Journal, 36(3), 286-295. https://doi.org/10.70838/pemj.360304

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