Culture of Efficiency and Accountability and School Resource Management in Public Secondary Schools: Basis for a Strategic Management Framework

This study examined the culture of efficiency and accountability and school resource management in public secondary schools in Binangonan District, Rizal, as a basis for developing a Strategic Management Framework. Specifically, it assessed the culture of efficiency and accountability in terms of shared organizational values, communication and feedback mechanisms, ethical and stewardship practices, and institutionalized policy compliance, as well as school resource management in terms of operational efficiency, transparency, sustainability, and resource allocation and equity. It also determined differences in perceptions between teaching and non-teaching personnel and relationships between the study variables. A quantitative descriptive-correlational research design was employed using a researcher-made survey questionnaire administered to teaching and non-teaching personnel from six public secondary schools. Data were analyzed using frequency, percentage, mean, t-test, and Pearson’s r correlation. Findings revealed that the culture of efficiency and accountability was highly observed across all dimensions, while school resource management was rated very high in operational efficiency, transparency, sustainability, and resource allocation and equity. No significant difference was found between the perceptions of teaching and non-teaching personnel regarding the culture of efficiency and accountability. Communication and feedback mechanisms and ethical and stewardship practices demonstrated significant relationships with selected dimensions of resource management, whereas most variables showed no significant relationships. The findings indicate that schools maintain strong accountability cultures and highly implemented resource management practices, although organizational culture selectively influences resource management outcomes. Consequently, the LIZIEL Strategic Management Framework was developed to strengthen communication, ethical stewardship, accountability, and effective, transparent, sustainable, and equitable school resource management practices.