A Study on the Difficulties and Needs in the Financial and Accounting Experiences of Directors of Public Daycare Centers

Objectives This study aims to explore the challenges and demands faced by directors of public daycare centers in performing their financial and accounting duties. Methods A qualitative research approach was applied to gain a clearer understanding of the directors' experiences in financial and accounting tasks. The study involved 12 directors of public daycare centers in S city. Data were collected through semi-structured interviews, including focus group interviews in the first phase and individual interviews in the second phase. Additional data were gathered through follow-up contacts when necessary, and the collected data were analyzed using a process of iterative comparison. Results The main challenges faced by directors in managing financial and accounting duties included the burden of diligent practice, the responsibility as leaders of public childcare institutions, ambiguity arising from differences in the interpretation of financial and accounting rules, and difficulties in ensuring accurate financial management. Furthermore, the directors expressed the need for clear and detailed financial guidelines, practical and customized financial training, improvements to financial systems to enhance efficiency, and additional personnel support for financial and accounting tasks. Conclusions Based on the challenges and demands identified in this study, policy recommendations are provided for improving the financial and accounting management systems of public daycare centers and enhancing the capabilities of the directors. The findings contribute to the establishment of strategies for improving the transparency, reliability, and efficiency of financial management practices in public daycare centers.