FRAMEWORKS APPLIED BY SCHOOL HEADS TO PROMOTE

ACCOUNTABILITY AND TRANSPARENCY IN MANAGING SCHOOL

FINANCES IN SELECTED SCHOOLS IN CHITUNGWIZA DISTRICT.

TABLE CONTENTS

TABLE CONTENTS...............................................................................................................1

CHAPTER 1.............................................................................................................................1

1.1 Introduction..........................................................................................................................1

1.2 Background......................................................................................................................1

1.3 Statement of the Problem.....................................................................................................3

1.4 Research questions/sub-problems........................................................................................4

1.5 Importance /significance of study........................................................................................4

1.6 Definition of terms...............................................................................................................5

1.7 Assumptions.........................................................................................................................6

1.8 Limitations of the Study.......................................................................................................6

1.9 Delimitation..........................................................................................................................6

1.10 summary.............................................................................................................................6

CHAPTER 2.............................................................................................................................7

REVIEW OF RELATED LITERATURE.............................................................................7

2.0 Introduction......................................................................................................................8

2.1 Conceptual Framework....................................................................................................8

2.1.1 Financial accountability and Transparency...............................................................8

2.1.2 Management of school finances................................................................................8

2.1.3 School Governing Bodies.........................................................................................9

2.1.4 Finance committee....................................................................................................9

2.1.5 Primary schools.........................................................................................................9

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2.2 Theoretical Framework..................................................................................................10

2.3 Review of Related Literature.........................................................................................12

2.3.1 Roles and responsibilities of SGBs in the management of school finances...........12

2.3.2 Functionality of the finance committees in some primary schools in Zimbabwe...14

2.3.3 Frameworks used by headmasters to maintain accountability of school finances in

primary schools in Zimbabwe..........................................................................................15

2.3.4 Frameworks used by Headmasters to enhance transparency in managing Primary

school finances.................................................................................................................17

2.4 Summary........................................................................................................................19

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 CHAPTER 1

1.1 Introduction

In the past decade, school performance has been increasingly open to public scrutiny and
rising demands for greater accountability, more transparency and higher quality governance
(Clark et al., 2009; Connolly & James, 2011). Therefore, this study aims to explore the
frameworks being applied by school heads in Zimbabwe to promote accountability and
transparency in managing school finances in selected schools in Chitungwiza District. This
chapter looks at the background of the study, statement of the problem, research questions,
significance of the study, definition of terms, assumptions, limitations and delimitations.

1.2 Background

The management of school finances has been one of the most important responsibilities
facing school principals and their School Governing Bodies (SGBs) since the implementation
of the Zimbabwean Schools Act (Education Amendment Act) in 2006. Section 21 of the
Zimbabwean Education Act, Chapter 25:04 states that “the governing body of a public school
must establish a school fund and administer it in accordance with the directions issued by the
Head of Department”. Additionally, subject to Sub-section (3) of the Act, all money received
by public schools including school fees and voluntary contributions must be paid into the
school fund.

Specifically, Part VI of the Education Act, which includes Sections 57 to 68, addresses the
financial administration of schools. These sections outline aspects such as school funds,
school fees, financial statements, and audits. They provide guidelines for the establishment of
school funds and the administration of finances within schools. Because the public
(taxpayers) fund schools, schools are accountable to the public (taxpayers) in terms of the
Public Finance Management Act. In Section 2 of the Act, PFMA No.1 of 2019, the issue of
securing transparency, accountability and sound management of the revenue is accentuated. It
must be mentioned that the Public Finance Management Act (PFMA) of 2019 is the primary
legislation that regulates public financial management in Zimbabwe. The PFMA provides the

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legal framework for budgeting, financial reporting, procurement, and accountability in the
use of public resources. It sets out the principles, procedures, and requirements for the
management and control of public funds.

According to Aina and Bipath (2020) a current international trend in education reform is the
devolution of decision-making powers from central level to school level. This reform rests on
the assumption that participation of educators, learners and parents can enhance the
achievement of the transformation. Johnson (2022) appends that view, stating that the South
African government has programs of curriculum reform, and a general drive to improve the
culture of teaching and learning in schools. The devolution of authority through
decentralization is the first dimension of school-based management. The second dimension of
school-based management relates to the participation of stakeholders.

Kadir and Nimota (2019) highlight that schools and their governing bodies have wide-
ranging financial responsibilities, including school-level budgeting, managing devolved
funding from provincial departments, setting school fees (subject to parental agreement), and
raising additional funds to augment school budgets. A large-scale survey of principals in
Gauteng consistently demonstrated their anxiety about carrying out this function and their
need for additional training to do so effectively (Dlomo, Buthelezi, Mhlongo & Ajani, 2022).

Findings from Letsapa (2021) revealed that schools lack financial knowledge, skills and
expertise in managing finances. This view is supported by (Smith, 2022) and Xulu (2020).
Xulu (2020) further indicates in his findings that SGBs’ perceptions, experiences, feelings
and thoughts with regard to the management of finances are such that their lack of knowledge
and skills in finances due to inadequate training makes them feel uncertain and unsure of
their competence to manage finances. The quality of training they receive does not
adequately empower them to manage finances successfully.

According to Unda, Gong, Benati and Loh (2023) some dilemmas facing the SGBs because
of their financial oversight role are financial irregularities in audited school financial
statements, late submissions of monthly financial reports by schools and chaos during
meetings on financial reporting by SGBs. Johnson (2022) points out that there is a lack of
transparency as some SGB members are seldom consulted on important financial decisions.
Smith (2022) concurred in his findings that some schools in Limpopo display signs of a lack
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of collaboration, and a lack of transparency and openness in decision-making. He further
specifies that in the majority of schools, SGB members did not feel free to express
themselves or voice their opinions.

1.3 Statement of the Problem

The problem at hand is the lack of clear frameworks applied by school heads to promote
accountability and transparency in managing school finances in selected schools in
Chitungwiza District. In Chitungwiza District, there is a concern regarding the management
of school finances in selected schools. School heads, who play a crucial role in the
administration and financial management of schools, may not have established effective
frameworks to ensure accountability and transparency in the handling of school funds. This
lack of clear frameworks poses several challenges and potential issues. Firstly, without proper
accountability measures, there is a risk of financial mismanagement and misuse of school
funds. This can lead to inefficient allocation of resources, inadequate provision of educational
materials and infrastructure, and potential diversion of funds for personal gain (Aina &
Bipath, 2020; Dwangu & Mahlangu, 2021). Such practices not only hinder the effective
delivery of quality education but also erode public trust in the education system.

Secondly, the absence of transparent financial management systems makes it difficult to track
and monitor the flow of funds within schools (Johnson, 2022). This lack of transparency
creates an environment where financial irregularities can occur without detection, further
exacerbating the potential for mismanagement. It becomes challenging to identify any
discrepancies, ensure proper documentation and record-keeping, and hold accountable those
responsible for financial decisions (Smith, 2022). Moreover, the absence of established
frameworks for financial accountability and transparency may impede effective collaboration
with stakeholders, such as parents, school governing bodies, and relevant education
authorities (Letsapa, 2021). Without clear guidelines and procedures, it becomes challenging
to engage these stakeholders in decision-making processes, solicit their input, and provide
them with accurate and timely information on the financial status of the schools (Matina &
Ngulube, 2019).

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Therefore, it is crucial to address the problem of the lack of frameworks applied by school
heads to promote accountability and transparency in managing school finances in selected
schools in Chitungwiza District. By establishing and implementing effective frameworks,
schools can ensure proper financial management, efficient resource allocation, and enhanced
public trust in the education system.

1.4 Research questions/sub-problems

Based on the above description of the problem, the following main question of the research
has been formulated:
 How do principals and SGBs practice accountability and transparency in managing
school finances at some primary schools in Chitungwiza District, Zimbabwean?
The following sub-questions have been formulated to support the preceding research
question:

1. How do SGBs understand their roles and responsibilities in the management of

school finances?
2. How functional are the finance committees in some primary schools in Zimbabwe?
3. What financial systems and control mechanisms do SGBs put in place in managing
school finances in primary schools in Zimbabwe?
4. How do public primary school principals and SGBs manage finances in line with
specific financial management guidelines provided by the Ministry of Primary and
Secondary Education.

1.5 Importance /significance of study

This study is very important as it is aimed at giving possible guidelines in managing school
finances effectively, efficiently and economically. It is hoped to certify accountability and
transparency practiced by principals and SGBs in the management of school finances. Factors
leading to mismanagement of school funds should be identified and possible solutions may
be derived from the findings.

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The findings will be made available to the Department of Education and the knowledge
obtained is anticipated to assist primary schools that encounter challenges in managing school
finances in Chitungwiza District as well as the entire province.

The significance of the study might also be its effort to possibly assist primary schools to
determine if the roles of parties involved in financial school management at schools are
clarified or not and if their schools need development to achieve the required standard. This
would help schools to rate themselves as far as the issue of managing school finances is
concerned.

1.6 Definition of terms

Frameworks
According to XXX a framework is a structured and organized approach or conceptual
structure that provides guidance, principles, and guidelines for addressing a particular issue or
achieving specific goals. In the context of the problem statement provided above, a
framework would refer to the established guidelines, principles, or procedures that school
heads (administrators or principals) should follow to promote accountability and transparency
in managing school finances. This framework would outline the expected practices,
standards, and processes that school heads should adhere to in order to ensure responsible
financial management within the school setting. It could include elements such as budgeting
procedures, financial reporting requirements, procurement guidelines, and internal control
mechanisms.

School Heads
In the context of education, a school head refers to the administrative leader who is
responsible for overseeing the operations, management, and overall functioning of a school.
The school head typically holds the position of principal or headteacher, depending on the
region or educational system.

Accountability
Accountability refers to the obligation and responsibility of individuals or organizations to
answer for their actions, decisions, and use of resources. It involves being answerable and

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transparent in one's conduct and being able to justify and explain the outcomes or results of
one's actions.

Transparency
Transparency refers to the quality or state of being open, clear, and easily understandable. It
entails the availability and accessibility of information, actions, and decisions to others,
particularly stakeholders or the public. Transparent practices involve being honest,
accountable, and forthcoming in sharing information and ensuring that it can be easily
comprehended and verified.

Managing
Managing refers to the process of planning, organizing, coordinating, and controlling
resources, activities, and people to achieve specific goals or objectives effectively and
efficiently. It involves the administration and oversight of various aspects within an
organization or a specific area of responsibility.

1.7 Assumptions

The study assumes that the participants will disclose correct and accurate information to the
researcher.

1.8 Limitations of the Study

The study will use interviews which are more subjective than objective. Therefore, the
researcher will try to probe the participants to release more accurate information. The
information will be analyzed using an objective mindset.

1.9 Delimitation

The study will be delimited to Primary Schools in Chitungwiza only.

The study will be applicable to schools only not teachers, parents, guardians and students.

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1.10 Summary

The chapter above has introduced the current study on the applicability of frameworks by
primary School heads in Zimbabwe as far as financial accountability and transparency are
concerned. The following areas have been discussed above: background of the problem,
statement of the problem, research questions, significance of the study, assumptions,
limitations and delimitations. The following chapter looked at the literature review for the
study.

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 CHAPTER 2

REVIEW OF RELATED LITERATURE

2.0 Introduction
This chapter contains the literature review pertaining to this study. The review started by
highlighting the conceptual framework for the study, then moved on to the theoretical
frameworks informing the study and lastly discussed the empirical review of the study guided
by the objectives of the study.

2.1 Conceptual Framework

This section details the conceptual framework for the study. The framework is divided into
the following areas: accountability and transparency, management of school finances, school
governing bodies, finance Committee and Primary schools.

2.1.1 Financial accountability and Transparency

2.1.1.1 Accountability and Transparency

Accountability in corporate governance has tended to focus on the narrow, formal, and
remote or externalized mechanisms of agency (Basson & Mestry, 2019). In contrast,
socialized accountability has been developed to explain how more intimate and essentially
trust (or distrust) based forms of accountability emerge in governance systems (Dwangu &
Mahlangu, 2021). Central to this approach is the development of both trust and distrust such
that boards can question and support management at the same time (Johnson, 2022). Johnson
(2022) suggests that the key to board effectiveness lies in the degree to which directors acting
individually and collectively can create accountability within the board in relation to both

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strategy and performance. Research emphasizes the importance of behavioral prescriptions,
or role expectations, to the concept of accountability. Individuals are accountable for their
actions in relation to some standard against which their behavior is judged (Letsapa, 2021),
and it is the deviation from this standard for which individuals are held accountable.

Transparency refers to the quality or state of being open, honest, and accountable in one's
actions and communications (Johnson, 2022). It involves the clear, accessible, and truthful
disclosure of information, processes, decisions, and intentions to relevant stakeholders.

2.1.2 Management of school finances

Letsapa (2021) describes financial school management as the performance of management

actions (regulatory tasks) connected with the financial aspects of schools, with the main aim
of achieving effective education, carried out by a person in a position of authority. Financial
management is a process with several activities: identification, measurement, accumulation,
analysis, and preparation, interpretation and communication of information (both financial
and operating) (Basson & Mestry, 2019). In this study, management of school finances refers
to managing state funding, school fees and money raised during fund-raising activities in all
selected schools.

2.1.3 School Governing Bodies

Johnson (2022) describes a School Governing Body as a statutory body of people who are
democratically elected to govern a school. According to Letsapa (2021) the governance of a
public school resides with the SGB. Section 21 of the Zimbabwean Education Act, Chapter
25:04, provides tools by which stakeholders such as parents, teachers, learners and
community members must participate in the activities of the school. The Education Act
stipulates the functions of governing bodies which may be increased in accordance with their
growing expertise. The study will focus on public primary schools where the SGB comprises
parents, educators and principals with the exclusion of learners.

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2.1.4 Finance committee
The Zimbabwean Education Act allows the governing body to set up committees and sub-
committees such as a fund-raising committee or tuckshop committee or school fees
committee. The SGB may delegate (in writing) the responsibility of managing the finances to
the finance committee (Aina & Bipath, 2020). The governing body may appoint people who
are not members of the SGB to serve on these committees. These people are appointed on the
grounds of their expertise in a particular field, such as being expert on financial matters. The
chairperson of every committee and sub-committee must be a member of the School
Governing Body. The finance committee may consist of the treasurer, principal, educators,
parents (not necessarily from the SGB) and non-teaching staff. The finance committee
members were respondents for data collection in this study.

2.1.5 Primary schools

A primary school, or elementary school, is a school in which children receive primary or
elementary education. Children are between the ages of about five and eleven. It comes
before secondary school and after pre-school. It is the first stage of compulsory education in
most parts of the world, and is normally available without charge, but may be a fee-paying
independent school.

2.2 Theoretical Framework

2.2.1 Agency Theory

In the context of the study on promoting accountability and transparency in managing school
finances, the Agency Theory can provide valuable insights into the principal-agent
relationship between school heads (the principals) and other stakeholders (agents) involved in
financial management within the selected schools in Chitungwiza District.

Agency Theory suggests that conflicts of interest may arise between principals and agents
due to divergent goals, information asymmetry, and moral hazards. In this case, school heads
act as principals responsible for managing school finances, while teachers, staff, and other
stakeholders act as agents who may have their own interests and motivations.

Applicability of the Agency Theory to the study

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Principal-Agent Relationship: The study will examine the dynamics of the relationship
between school heads and other stakeholders involved in financial management. It will
investigate the roles, responsibilities, and expectations of the principal (school head) in
ensuring accountability and transparency, and how agents (teachers, staff, and other
stakeholders) perceive their roles and responsibilities in financial management.

Incentives and Monitoring: Agency Theory emphasizes the role of incentives and
monitoring mechanisms to align the interests of principals and agents. The study will explore
the incentives provided to school heads and agents to promote accountability and
transparency in managing school finances. It can also examine the monitoring mechanisms in
place to ensure that the actions of school heads and agents are aligned with the desired
financial management practices.

Information Asymmetry: Information asymmetry occurs when principals have more

information about financial management than agents. The study will investigate how school
heads provide relevant financial information and ensure transparency in reporting, budgeting,
and resource allocation. It can also examine how agents perceive the information provided by
school heads and its impact on their understanding of financial management processes.

Moral Hazards: Moral hazards refer to situations where agents may engage in opportunistic
behaviour that can undermine accountability and transparency. The study can explore
whether there are any moral hazards present in the financial management practices within the
selected schools and how school heads address or mitigate these hazards through control
mechanisms and ethical standards.

By applying the Agency Theory, the study can shed light on the dynamics of the principal-
agent relationship in managing school finances. It can provide insights into the challenges,
motivations, and strategies employed by school heads to promote accountability and
transparency while aligning the interests of various stakeholders involved in financial
management within the selected schools in Chitungwiza District.

2.2.2 Stewardship Theory

In the context of promoting accountability and transparency in managing school finances, the
Stakeholder Theory can provide valuable insights into the role of various stakeholders and
their interests in the financial management processes within the selected schools in
Chitungwiza District.

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Stakeholder Theory suggests that organizations should consider the interests and perspectives
of all relevant stakeholders in their decision-making processes. In the case of school finances,
stakeholders may include students, parents, teachers, staff, administrators, community
members, and government entities.

Applicability of the Stakeholder Theory to the study

Identification of Stakeholders: The theory will help the study in identifying and analysing
the various stakeholders involved in financial management within the selected schools. It can
explore the interests, expectations, and concerns of different stakeholders regarding
accountability and transparency in managing school finances.

Stakeholder Engagement: The study can examine the extent to which school heads engage
with different stakeholders in financial management processes. It can explore mechanisms for
including stakeholders in decision-making, such as financial committees, parent-teacher
associations, or community forums, and assess the effectiveness of these engagement
practices in promoting accountability and transparency.

Balancing Stakeholder Interests: Stakeholder Theory emphasizes the need to balance the
interests and expectations of different stakeholders. The study will benefit from the theory on
how school heads navigate the diverse interests and priorities of stakeholders in managing
school finances. It can explore strategies employed by school heads to address conflicting
stakeholder interests and ensure that financial decisions align with the broader goals of the
school and the community.

Stakeholder Influence on Financial Management: The study can examine the influence of
stakeholders on financial management practices. It can explore how stakeholders' feedback,
concerns, and demands impact decision-making processes, financial reporting, and resource
allocation within the selected schools. Additionally, the study can assess how stakeholders'
involvement and engagement contribute to increased accountability and transparency in
managing school finances.

Accountability to Stakeholders: Stakeholder Theory emphasizes the accountability of

organizations to their stakeholders. The study can explore how school heads demonstrate
accountability to stakeholders in financial management. It can assess the mechanisms in place
for reporting financial information, providing transparency in financial decision-making, and
responding to stakeholders' concerns and inquiries.

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By applying the Stakeholder Theory, the study can provide insights into the role of
stakeholders and their influence on promoting accountability and transparency in managing
school finances. It can highlight the importance of considering stakeholders' interests,
engaging with them in decision-making processes, and aligning financial management
practices with their expectations and broader educational goals.

2.3 Review of Related Literature

2.3.1 Roles and responsibilities of SGBs in the management of school finances.

A study by Xulu (2020) was vital in cementing the above objective. This study sought to find
out if school principals did capacitate SGB members regarding matters that pertain to
financial management. This study was qualitative in nature and case study design was
adopted to guide it. Three primary schools were used to conduct the study. All three schools
were purposively and convenience sampled. The study was underpinned by interpretive
paradigm. Data was generated using semi-structured interviews, documents reviews and
observations. The literature highlighted the experiences of school principals in finance
management concerning capacity building of SGBs. Transformational leadership theory was
used as a framework to understand school principals’ efforts at capacity building. The
findings suggest that school principals did not in any significant way, build capacities of the
SGBs to manage finances. The role they played in this regard was limited to giving feedback
on information solicited in the workshops provided by the Department of Basic Education.
Such limited role was due mainly to the lack of financial management expertise of school
principals. These findings indicate that more still needs to be done to capacitate school
principals first before this can be extended to SGBs in a significant manner.

A classical study was performed by Letsapa (2021) on the investigation financial

management strategies used by School Governing Bodies (SGBs) in rural schools in the
North West Province as the South African Schools Act 84 of 1996 (SASA) requires. The
study explored the roles of the SGB in the management of school finances, identified
challenges faced by SGB and investigated how the SGB could be assisted in managing school
finances effectively and efficiently. The study used a qualitative research approach in order to
gain an in-depth understanding of SGBs with regard to managing finances. The study

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selected two secondary schools in the Ngaka Modiri-Molema District as research sites. From
these two schools, three SGB members and one principal were purposefully sampled to
participate in this study. Data was collected through one-on-one interviews and focus group
interviews as well as document analysis. Thematic data analysis was used to interpret data
from interviews. Findings from this study suggest that that SGBs used planning, organization
and control as strategies of managing school finances. The SGBs were aware of some of their
roles such as budget drafting, supplementing the funds from the state and the monitoring of
school finances. In executing their roles, the SGBs experienced some challenges such as
school finance policy formulation, insufficient allocations from the state, restrictions around
the section 21 allocation, insufficient financial training and low level of financial literacy.
The study recommended that the Department of Basic Education (DBE) should provide
additional training to the SGBs, remove the rigid restrictions on section 21 allocation, amend
SASA with regard to election of parents who serve on the SGB and offer schools the option
to withdraw from section 21 status.

The researcher also reviewed a study by Rasikhanya (2020) on the roles and responsibilities
of school governing bodies in managing school finances of three primary schools. The study
adopted a qualitative approach in which interviews were employed to study the phenomenon
of financial management in its natural setting. The targeted population for the study
comprised school principals, chairpersons of School Governing Bodies (SGBs), secretaries of
SGBs, school treasurers and finance officers. From the population, a sample of fifteen (15)
participants was purposefully drawn. Data was collected from the participants through in-
depth, open-ended interviews and documents like deposit books, cheque books, invoice
books, finance policy and claim forms. The study revealed that members of SGBs as well as
school principals of the three primary schools lacked adequate knowledge of managing
school finances because of a myriad of factors, including, among other things, poor training,
literacy level of certain members of SGB, unavailability of school policies and departmental
prescripts. Therefore, to improve on how school finances should be managed, the study
recommended that school principals and members of SGBs should understand all the acts,
policies and prescripts of the provincial education department in order to encourage full
participation from all the stakeholders. In addition, the study recommended that the education
department should always appoint incumbents with high-level of qualifications and
experience to senior positions to avoid situations where school funds cannot be managed
effectively and efficiently.

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2.3.2 Functionality of the finance committees in some primary schools in Zimbabwe.

A study by Basson and Mestry (2019) conducted in South African explored the necessity for
SMTs to collaborate with principals and SGBs. Qualitative research was used to determine
the factors that drive or hinder authentic collaboration among SMT members and SGB
governors in the Gauteng West and Johannesburg West education districts. This research
followed an interpretivist approach, focusing on the descriptive, contextual and exploratory
nature of the inquiry. Findings revealed that collaboration between members of the SGBs and
SMTs on school finances are usually non-existent. The study recommended that more
structures and opportunities should be created to enable effective communication and
teamwork among various role-players. Cultivating and sustaining collaborative relationships
between members of SGBs and SMTs will certainly contribute to effective financial
management.

Another study reviewed by the researcher was conducted by Dlomo, Buthelezi, Mhlongo
and Ajani (2022). This study focused on the impact of the school governing bodies'
collaboration on school financial management in South African schools. This qualitative
study employed semi-structured interviews to explore factors that drive or hinder good
collaboration amongst the Principals, SGBs, and the finance committees in the iLembe
District schools, KwaZulu-Natal Province. The data from the 12 purposively selected
Principals, SGBs, and teachers who were members of the Finance Committee from four rural
schools in various circuits, were thematically analyzed and findings were interpretively
presented. Findings revealed that collaboration between members of the SGBs, principals,
and finance committee members on school finances is inadequate and meetings are not
regular on school financial management. It was therefore recommended that more supporting
structures and enabling opportunities should be created to enhance effective communication
and teamwork amongst these members of the School Finance Committee.

Dibete and Potokri (2021) conducted a study on the functionality of finance committees in
no-fee schools of Limpopo province, South Africa. This article used qualitative research
method to arrive at an in-depth understanding of the functionality of financial committees in
schools as required by the Department of Education. Data was collected through semi-
structured interviews and document analysis with principals, finance officers, chairpersons,
and treasures. Content analysis was used to analyse the data. The findings revealed that there
15
are no finance committees and financial policies in schools. In case where there is financial
committee it was not operating as expected as members were working individually and not
collectively. This was attributed to a lack of knowledge on policy and legislation for financial
management. The study recommends that the school which does not have the finance
committee should establish such a committee as matter of urgency because it is mandated by
the policy. Circuit officials charged with school governance must enforce the policy and
legislative mandates relating to financial management by helping the schools in the
formulation of such committee. Members of finance committee must be thoroughly trained to
execute their functions as it is evident that they are not performing their functions
accordingly. The study further recommends that parent members serving on the finance
committees must be paid a stipend as it was evident that some of them value their livelihood
more than participating in the committee.

2.3.3 Frameworks used by headmasters to maintain accountability of school finances in

primary schools in Zimbabwe.

The first useful study reviewed under this objective was conducted by Dwangu and
Mahlangu (2021) which investigated the effectiveness of accountability mechanisms
employed in financial management practices of school principals in the Eastern Cape
Provincial Department of Education. The study analyzed the strengths and weaknesses of the
systems and mechanisms of the processes to hold school principals accountable are explored
in detail in this study. The argument that this article sought to advance was that accountability
of the school principal to the school governing body (SGB) does not yield the best results in
terms of efficiency. It creates a loose arrangement in terms of which the school principal
takes part in financial mismanagement in schools.

For the above study data collection was made through semi-structured interviews whose
purpose was to draw experiences from SGBs, particularly the finance committees who are in
fact the sub-committees of the SGBs; as well as literature review. The finance committee is
made up of the chairperson of the SGB, the secretary of the SGB, the treasurer of the SGB,
and the financial officer who is a clerk responsible for the keeping and the management of
financial records of the school. The process started with semi-structured interviews, then

16
transcribing, coding, developing themes, making meaning of the themes and subsequently
developing a principle.

The study found that Mechanisms employed by schools and the Department of Education to
hold principals accountable for their financial management practices fail to make them fully
accountable and effectively face the consequences of acts on their part that are illegal and
unlawful. The mechanisms need a great deal of overhauling.

Another study Matina and Ngulube (2019) was also key in the development of this
literarture review. The purpose of Matina and Ngulube (2019) study was to investigate
records management practices in selected primary schools in Zimbabwe as factors that
contribute to governance, identity, research and memory needs. Independent research
addressing records management practices in the context of the developing world is far from
extensive. Using the survey approach, this study triangulated a pretested questionnaire,
document analysis, an interview schedule and observation techniques to collect data from a
sample of 128 primary schools. Data was analysed using SPSS® software and thematic
analysis. Records were not managed according to best practices and there was limited
compliance with legislation. The situation had a potential to deprive society access to the
records with integrity and an impairment of corporate memory. The National Archives did
not play an active role in the management of school records in violation of its mandate. Our
findings contribute to a better understanding of records management practices in schools and
provide guidance for those seeking to learn about and apply proper records management
practices in a school environment. Proper records management will promote good
governance in primary schools; enable a pathway for compliance administration and
organisational accountability.

Research by Unda, Gong, Benati and Loh (2023) examined how perceptions of shared
accountability for performance arise in a context of role expectations and interpersonal
exchanges. The study used the education context to view accountability as involving
elements of board's and management's role expectations, history of their relationship, and
leadership governance mechanisms. Using Frink and Klimoski's accountability role theory
model, the research explored governance roles, accountability practices, and school
performance. The study analyzed interview data related to board chairs, board members, and

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principals/heads of Australian independent schools. We find that role expectations as well as
the interpersonal exchanges (i.e., board/chair–principal relationship) shape accountability
perceptions regarding school performance. The findings offer insights into the links between
role expectations, interpersonal factors, and accountability practices. This study points to the
need of having a shared accountability model between the board and the principal, which
may lead to improvement in performance within the school context.

2.3.4 Frameworks used by Headmasters to enhance transparency in managing Primary

school finances.

A study by Aina, and Bipath (2020) examined the financial management of public primary
schools situated in urban areas by adopting a qualitative research approach and employing a
multiple case study research design. Five schools participated and data were collected
through individual semi-structured interviews with the principal, school accountant and
chairperson of the SGB of the selected schools. Findings revealed that, despite the fact that
all South African schools are governed and controlled by the South African Schools Act, the
financial management of fee-paying schools differs from no-fee schools situated in townships
and rural areas. In many schools, the unavailability of the parent members of SGBs and their
limited financial skills were barriers to effective financial decisions. Based on these findings,
the study recommended that the relevant stakeholders involved in school financial
management obtain continuous training from the Department of Basic Education, in order to
empower and support school governors to effectively carry out their financial functions.

Another key study for this objective was done by Mohamed and Chui (2023). The purpose
of this study was to examine the influence of principals’ auditing practices on financial
management in public secondary schools in Mandera West Sub- County, Mandera County,
Kenya. The specific objectives of the study were to examine the influence of principals’ audit
planning practices, setting up school audit committees, stakeholders’ involvement in auditing
practices, and audit reporting practices on financial management in public secondary schools.
The study used a mixed-methods approach, combining qualitative and quantitative
techniques. The target population of the study was 251 respondents, including 8 principals,

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239 teachers, and 4 school auditors. A sample of 152 respondents was drawn using Yamane’s
formula. Stratified sampling was used to create four strata based on zones in Mandera West
Sub- County. Quantitative data was collected from teachers through questionnaires, while
qualitative data was collected from principals and support staff through interview guides.

The findings of the study showed that most respondents agreed that their principal establishes
guidelines for auditing and allots time for the practice. Respondents generally agreed that
their principal informs members of the expected remuneration before they are included in the
audit committee. Respondents generally agreed that stakeholders’ participation in the
auditing activities in their secondary school is crucial for effective financial management.
Based on the results, it appears that the most common audit reporting practice adopted by the
principal in the secondary school is annual reporting.

The study recommends that principals should prioritize qualifications when setting up audit
committees. The principal should consider ways to improve the effectiveness of the audit
committees by ensuring that they have the required skills, knowledge, and resources to
perform their roles effectively. Given the agreement level with the different statements, it is
recommended that school management considers the experience and training of stakeholders.

Kadir and Nimota (2019) study focused on good governance issues in education system and
management of secondary schools in Nigeria. The objectives of this study are to examine the
relationship between resources management, accountability, participatory decision-making,
and management of secondary schools in Nigeria. Three hypotheses were formulated and
tested. Quantitative research design was used for the study. A self-constructed questionnaire
titled “Good Governance and Management of Secondary Education Questionnaire”
(GGMSEQ) was used to collect information for the study. The population of this study
comprised all 310 principals and 6,894 teachers in public senior secondary schools in Kwara
State, Nigeria. The sample of 175 principals and 364 teachers, totaling 539 participants, was
selected with the use of Research Advisor’s (2006) table of determining sample size of a
known population, stratified random sampling technique was used to select principals and
teachers from the sample schools. Thus, ensuring that all categories of principals and teachers
were given an equal chance of being selected.

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The data collected were analyzed using Pearson Product Moment Correlation statistical
analysis. All hypotheses were tested at 0.05 level of significance. The result revealed that
there was a positive and significant relationship between resources management,
accountability, participatory decision-making, and management of secondary schools in
Nigeria. It was recommended that government should continue to ensure effective
management of the resources, accountability, as well as fostering the voice of citizens
through participatory decision-making towards the realization of effective management of
secondary schools in Nigeria.

2.4 Summary

The chapter above presented the literature review for the current study. Two theories namely
agency theory and stakeholder theory will inform the study. The chapter also reviewed the
empirical review based on the four objectives of the study. The following chapter discussed
how the data for this study will be gathered, analyzed and presented; how the participants will
be recruited and sampled.

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