Demographic Profile and Financial Management Practices of School Heads: Interaction Effects on Mooe Accounting, Disbursing and Planning

This purpose of the study was to determine the significant difference of the financial management practices of school heads when grouped according to its profile. A total of 74 teachers in Buhangin District, Davao City Division were identified through tabachnick and fidell formula. The study utilized a descriptive-comparative design. An adapted survey questionnaires were utilized which centered on the financial management practices of school heads. Frequency and Percentage, Mean, and MANOVA were used as statistical tools of the study. Results revealed on the profile of the school heads in terms of gender, the majority were female, followed by the male-respondents and then the LGBTQ+ group. Further, in terms of length of service, majority of the respondents was on their first 10 years and below in the service. Lastly, in terms of educational attainment, majority of the respondents was a PhD graduate. Moreover, on the level of financial management practices of school heads in terms of accounting mechanism, disbursing mechanism, and planning mechanism were all high. Based on the result of the MANOVA analysis, revealed that the financial management practices of school heads significantly differ based on their length of service, as well as the combined effect of their length of service and educational attainment. However, no significant differences were observed when considering gender or educational attainment alone. Thus, this study suggests that School heads are encouraged to actively seek opportunities to enhance their financial management capabilities through ongoing education and practical experience.