Title

An analysis of budget decision criteria and selected demographic factors of school business officials of Connecticut school districts

Date of Completion

January 1996

Keywords

Education, Finance|Education, Administration

Degree

Ph.D.

Abstract

This study examined the five highest budget decision-making criteria used by school business officials under current and ideal economic conditions. Also, this study examined the relationship between budget decision-making criteria used under current economic conditions versus ideal economic conditions. Lastly, this study sought to determine any significant relationships between school district data and selected demographic factors of school business officials with respect to budget decision-making criteria.^ The survey instrument used in gathering the research data was the Budget Decision Criteria Instrument (BDCI). The instrument was mailed to all 109 school business officials employed in Connecticut public school districts, with a response rate of 73.4%. The research questions were tested and analyzed using SPSS-X version 3.0. Descriptive and inferential statistics were accomplished as well as testing for multicollinearity and reliability. A factor analysis was also performed to identify structure information of the BDCI and consolidation of the demographic variables. The data were analyzed using regression analyses, analysis of variance and SPSS reliability procedures.^ Analysis of the data indicated that economic conditions do not affect budget decision-making criteria. The five highest budget decision-making criteria selected by school business officials in Connecticut under current economic conditions and economic conditions were very similar.^ Second, there were fourteen budget decision-making criteria which were significantly correlated in responses to the BDCI under current economic conditions versus ideal economic conditions.^ Third, there exists no statistically significant relationships between the independent variables previous experience, age, budget, or gender, and the level of importance school business officials mean score response ratings were to the BDCI under current or ideal economic conditions.^ The enrollment of the school district had a statistically significant impact on the mean score response ratings of "non-student expenditures" under current economic conditions. The number of years of experience and the number of years in their current position had a statistically significant impact on the mean score response ratings of "collective bargaining provisions" and the "number of students affected" respectively under ideal economic conditions. The practical significance of the findings is discussed. ^