Authors

May Quijano Leoligao*
Pandanon Elementary School, Pandanon, Bohol, Philippines

Sheila Mae Niones Bojos
Bohol Island State University, Clarin Campus, Clarin, Bohol, Philippines

Abstract

This study, titled “School Fiscal Management, Challenges and Performance: Bases for Action Plan,” determined whether challenges in fiscal management mediate the relationship between teachers’ experiences in school fiscal management and school performance in Getafe I District, Bohol, during School Year 2025–2026. Anchored in Rawls’ Theory of Justice, Hanushek’s Education Production Function, Adams’ Equity Theory, and Bronfenbrenner’s Ecological Systems Theory, it examined how fiscal practices influence school outcomes. A quantitative, non-experimental mediation design was used involving 103 public elementary school teachers. A validated questionnaire (Cronbach’s α = 0.70) measured fiscal management experiences and challenges. Results showed a high level of fiscal management experience (M = 3.60), moderate challenges (M = 2.17), and a “Very Satisfactory” level of school performance across all schools. Mediation analysis revealed no significant indirect effect (p = 0.409), but a significant direct relationship between fiscal management experience and school performance (p = 0.012). This indicates that effective fiscal management directly improves school performance regardless of challenges. The study recommends strengthening financial management capacity, improving fund release systems, and sustaining professional development programs.

Keywords: School fiscal management, school performance, challenges in education, teachers’ experiences, resource allocation

*Corresponding author / Email Adress: may.leoligao@deped.gov.ph
DOI: http://doi.org/10.69651/PIJHSS05021102

Recommended citation:
Leoligao, M. Q., & Bojos, S. M. N. (2026). School fiscal management, challenges and performance. Pantao (The International Journal of the Humanities and Social Sciences) 5 (2), 3411-3421. http://doi.org/10.69651/PIJHSS05021102

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